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SURVEY  OF 


FINANCIAL  ADMINISTRATION 


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PUBLIC  SCHOOLS  OF/ ARIZONA 


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T«  MANUFACTURING  STAnONERB' 

PHOENIX,  ARIZONA 


TABLE  OF  CONTENTS. 


SECTION  I. 

Organization  and  Administrative  Procedures 

Page 

Relation  of  Organization  and  Procedures 5 

State  Control  of  Public  Schools : 6-7 

State  Control  of  Education  in  Arizona '. 7 

State  Board  op  Education 

Present  Composition  of  Board 8 

Disadvantages  of  the  Present  Composition  of  Board 8-9 

Suggested  Composition  of  Board. 9-10 

Advantages  of  Recommended  Changes 10 

Relation  of  State  Board  to  State  University  and  State  Normal  Schools 10-11 

Present  Duties  of  the  State  Board 11-12 

Recommended  Duties  of  the  Board 13-15 

Proposed  Constitutional  Amendment 15 

* 

State  Superintendent  of  Public  Instruction 

Selection  of  State  Superintendent 15 

Recommended  Procedure  for  Selection  and  Payment  of  State  Superintendent 16 

Duties  of  the  State  Superintendent  of  Public  Instruction. 16-18 

Recommended  Duties  of  the  State  Superintendent  of  Public  Instruction 18-19 

Present  Organization  of  the  Office  of  the  State  Superintendent  of  Public  Instruction 20 

Recommended  Changes  in  the  Organization  of  the  Office  of  the  State  Superintendent  of 

Public  Instruction 20-23 

Illustration  of  the  Reorganized  State  Department 23 

County  Superintendent 

Relation  of  County  Superintendents  to  State  Organization 23 

Exhibit  1 — Proposed  Chart  of  Organization  of  State  Department  of  Education 24 

Selection  of  County  Superintendent 25 

Salary  and  Term  of  Office 25 

Qualifications  of  County  Superintendent 26 

Present  Duties  of  County  Superintendent. 26-28 

Criticism  of  Present  Duties 28-29 

Recommended  Duties  of  County  Superintendent 29 

Board  of  Trustees 

Present  Authority  of  Board  of  Trustees.. 29-32 

Criticism  of  the  Powers  of  Board  of  Trustees 32-33 

City  Boards  of  Trustees : 33 

County  Board  of  Education 

Creation  and  Organization  of  Board 33 

Duties  of  County  Board 34-35 

Selection  of  Local  Directors 35 

Relation  of  County  Board  of  Education  to  City  Schools  and  County  High  Schools 36 

Duties  of  County  Superintendents  under  County  Unit  Plan  of  Organization 36-37 

Exhibit  II — Proposed  Chart  of  Organization  of  County  System  of  Education 38 

Organization  of  the  Office  of  County  Superintendent  of  Schools 39 


TABLE  OF  CONTENTS— Continued. 

Alternate  Method  of  Reorganizing  State  Board  of  Education  and  State  Department 

of  Education  Page 

Need  for  Alternate  Plan 39 

Constitutional  Authority  of  Present  State  Board  of  Education 40 

Constitutional  Authority  of  State  Superintendent... 40 

Recommended  Plan  not  Unusual... 40 

SECTION  II. 
Revenue  Receipts  and  Disbursements 

A.  Revenue  Receipts 

Sources  of  School  Revenue : 41 

Revenue  from  the  State 41 

Recommendations  with  Reference  to  State  Fund 42 

County  Revenues 42 

Relation  of  County  Superintendent  to  County  Taxes 43 

The  Reserve  Fund... 43 

Revenue  from  Special  Taxes... 44 

Apportionment  of  School  Funds 44-45 

B.  Disbursements 

Classification  of  Disbursements 45 

General  Administration 45-46 

Buildings  and  Equipment 46-47 

Teachers'  Salaries ... ....*. 47 

Textbooks 47-48 

Supplies 49 

SECTION  III. 

Accounting  Records  and  Procedures 

Relation  of  Accounting  to  Financial  Administration 50 

Accounting  Records  of  the  Public  Schools  of  Arizona 50 

Inadequacy  of  Existing  Organization  for  Accounting  Control 

Absence  of  Centralized  Control  of  Accounting  Procedures 50-51 

Domination  of  District  Boards 51 

Loss  Because  of  Interest  Payments 51 

Need  for  Accurate  Budgets 52 

Need  for  Checking  of  Accounts 52 

Difficulty  of  Securing  Accurate  Data  from  District  Boards 52-53 

Desirability  for  a  Broader  Conception  of  the  Functions  of  Accounting  Records 53 

Illustrations  of  the  Results  of  Decentralization 53 

Need  for  Competent  Bookkeepers 54 

Other  Weaknesses  in  Present .. 54-55 

Purpose  of  Foregoing  Discussion .. 55 

Accounting  for  Office  of  State  Superintendent 

Recommended  Records , 56 

Accounting  Procedure  for  the  Office  of  the  State  Superintendent. 56-57 

Form  A — Accounting  Form  for  Office  of  State  Superintendent  of  Public  Instruction 58 

Budgetary  Procedure  for  Office  of  the  State  Superintendent 59 

Accounting  for  the  County  Superintendent 

Centralization  of  Accounting  Control  for  County 59 

Issue  of  Warrants 59 

Simplicity  of  Records  Recommended. 60 


TABLE  OF  CONTENTS— Continued. 

Page 

Objects  of  Accounting  System  Recommended 60 

Form  of  Record  for  County  Superintendent's  Office 60 

Accounting  Procedure — Description  of  Form  B 60 

Maintenance  Funds 61-62 

Building  Funds 62-63 

Objects  of  Form  B.._ .' 63 

Report  of  County  Treasurer  to  County  Superintendent 63 

Form  B — Accounting  Form  for  Office  of  County  Superintendent 64 

Accounting  for  County  School  Fund — Form  C 65 

Form  C — Accounting  Form  for  Office  of  County  Superintendent — County  School  Fund  .  66 

Accountinp  for  County  Reserve  Fund — Form  D 67 

Need  for  Uniform  Accounting  Records  for  County  Treasurers 67 

Form  D — Accounting  Form  for  County  Superintendents — County  Reserve  Fund 68 

Form  E — Monthly  Report  of  County  Treasurer  to  County  Superintendent  of  Schools  ....  68 

Summary 69 

Budgetary  Procedure  for  Counties 

Purposes 69 

Method  of  Estimating  Expenditures.. ..... 69 

Control  of  Estimates 69 

Form  F — Budget  Form  for  Office  of  County  Superintendent 70 

Budgetary  Procedure  for  Board  of  Supervisors. 71 

Summary 71 

Accounting  for  City  School  Superintendents  and  High  School  Principals 71 

Relation  of  City  Superintendents  to  Purchase  of  Supplies... 71 

Method  of  Handling  Supplies 71-72 

Accounting  Procedures  for  the  Office  of  the  City  Superintendent. 72-73 

Relation  of  High  School  Principal  to  Purchase  of  Supplies =  .  73 

Accounting  Procedure  for  High  Schools 73 

Form  G — Ledger  Form  for  City  School  Superintendent — Administrative  Expenses — 

City  School  Superintendent : 74-75 

Control  of  Inventory 76 

Possible  Modifications  of  Procedures 76 

Form  H — Form  for  Supplies  Inventory 77 

Reports 

Relation  of  Reports  to  Records ..'... .' 76 

Annual  Report  of  County  Superintendent  to  State  Superintendent 76 

Form  J — Annual  Report  of  County  Treasurer  to  State  Superintendent  of  Public  In- 
struction  - 77 

Form  K — Form  for  Annual  Report  on  District  Maintenance  Funds  from  County  Super- 
intendent to  State  Superintendent . 78-79 

Report  of  County  Treasurer  to  State  Superintendent 80 

Form  L — Form  for  Annual  Report  on  District  Building  Funds  from  County  Superin- 
tendent to  State  Superintendent 81 

Form  M — Form  for  Annual  Report  on  County  School  Fund  and  County  Reserve  Fund 

from  County  Superintendent  to  State  Superintendent 82 

Report  of  State  Superintendent  to  Legislature 83 

School  Population  and  Attendance 83 

School  Districts  and  Schools '. ...'. 83 

Teachers 83-84 

Form  N — Form  for  report  of  State  Superintendent  to  Legislature  on  State  and 

Counties 85 


TABLE  OF  CONTENTS— Continued. 

Conclusions  and  Recommendations  Page 

Inadequacy  of  Existing  Systems... 85 

County  Control _. 86 

State  Superintendent 86 

City  Superintendents  and  School  Principals _.  86 

Reports 86 

SECTION  IV. 

Statistical  Data  and  Procedures 

Relation  of  Expenditures  to  Results 87 

Difficulty  of  Securing  Data 87 

Difficulty  of  Judging  Information  with  Reference  to  School  Operations 88 

Standards  Used  in  this  Report 88 

Purpose  for  which  Data  is  Presented 88 

U  eneral  Educational  and  Financial  Trends 

Basis  of  Ayres  Index  Number... 89 

Application  of  Ayres'  Index  to  Arizona... 89 

Comparison  of  Expenditures  and  Attendance 89 

Table  1 — Educational  and  Financial  Components  of  Ayres'  Index  Number  for  Arizona 

1890-1918 90 

Table  2 — Average  Daily  Attendance  and  Total  School  Expenditures  in  Arizona  1913- 

1920 1 90 

Diagram  1 — Trends  of  Educational  and  Financial  Components  of  Ayres'  Index  Number 

for  Arizona  1890-1918 91 

Diagram  2 — Percentage  Increases  in  Average  Daily  Attendance  and  Total  School  Ex- 
penditure for  Arizona  1914-1920 92 

Table  3 — Expenditures  for  Maintenance  and  Outlay  in  Arizona  1913-1921 94 

Comparison  of  Educational  Conditions  in  Arizona  with  Those  in  Other  Western 
States 

States  Chosen  for  Comparison 93 

Comparison  of  States  by  Ayres'  Index 93 

Expenditures  per  Thousand  Dollars  of  Taxable  Wealth... 93 

Teachers'  Salaries... :  93 

Table  4 — Ayres'  Index  Numbers  for  States  in  the  Western  Division  1918 94 

Table  5— Expenditure  per  $1,000.00  of  Wealth  in  Arizona  and  10  Western  States,  1912..  95 
Table  6 — Median  Salaries  of  Elementary  Teachers  in  Cities  from  2,500-10,000  for  Western 

States  1921-1922 95 

Table  7 — Median  Salaries  of  One  Room  Rural  Teachers  in  Western  States  1921-1922 96 

Table  8— Median  Salaries  of  Two  Room  Rural  Teachers  in  Western  States  1921-1922 96 

Comparisons  Among  Counties 

Significance  of  Comparisons  by  Counties ~ 97 

Expenditures  per  Capita  (average  daily  attendance) 97 

Average  Monthly  Salaries  of  Urban  and  Rural  Teachers 97 

Expenditure  per  $1,000  of  Taxable  Wealth : 97 

Table  9 — Total  Maintenance  Expenditure  Per  Child  in  Average  Daily  Attendance  in 

Arizona  Counties  1921 98 

Table  10 — Expenditure  Per  Child  in  Average  Daily  Attendance  in  Arizona  Counties 

1921 '_ 98 

Contributions  to  and  from  State  School  Fund 99 

Table  11 — Average  Monthly  Salaries  of  Urban  and  Rural  Teachers  in  Arizona  1920-1921  99 

Diagram  3 — Average  Monthly  Salaries  of  Urban  and  Rural  Teachers  in  Arizona  1920-1921  100 


TABLE  OF  CONTENTS— Continued. 

Table  12 — Expenditure  for  School  Purposes  Per  $1,000  of  Wealth  in  Arizona  Counties 

1921 101 

Table  13 — Assessed  Valuation  Per  Child  in  Average  Daily  Attendance,  1921 101 

Table  14 — Relation  to  $25  per  Capita  Fund  assuming  that  Institutes,  Pensions,  Text 

Books,  and  State  Department  Expenses  are  not  Met  from  Other  Income,  1921 102 

Revenue  Receipts  and  Control 

Sources  of  School  Revenue 103 

Table  15— Sources  of  School  Revenue  in  Arizona  1913-1921 102 

Diagram  4 — Per  Cent  of  School  Revenue  from  State,  County,  and  District  Sources  for 

Arizona,  1914-1921 104 

Total  State  School  Revenue  Per  Child  Enrolled 105 

Control  of  Revenues ... .. 105 

Table  16— Total  State  School  Revenue  Per  Child  Enrolled  1921 • 106 

Diagram  5 — Comparison  of  Total  Maintenance,  County  Superintendents'  Expenses,  and 

State  Board,  1921 '.... 106 

Diagram  6 — Percentage  Increases  in  Salaries  of  Teachers  and  County  Superintendents 

for  Arizona,  1916-1921 107 

Statistical  Reports  and  Procedures 

Need  for  Statistical  Reports  and  Procedures 108 

Types  of  Educational  Statistics 108 

Defects  in  Present  Records 108 

Information  which  Should  be  Available .108-110 

Responsibility  for  Preparation  of  Reports 110 

Tabulation  of  Data 110 

Essential  Feature  of  Statistical  Reports Ill 

Bureau  of  Statistics  and  Research Ill 

Summary  op  Conclusions  and  Recommendations 

General  Conclusions  with  Reference  to  Financial  Administration 112 

Organization. 112 

Revenue  Receipts  and  Disbursements 113 

Accounting ....: 114 

Statistical  Data  and  Procedures 114-115 


During  the  session  of  the  Fifth  State  Legislature,  the  criticism  was  frequently  made 
that  the  lack  of  reliable  information  of  a  state  wide  character  upon  the  financial  admin- 
istration of  the  schools,  made  it  difficult  to  ascertain  their  needs. 

In  the  absence  of  adequate  records  covering  a  period  of  years,  such  information 
could  be  best  made  available  through  a  survey  conducted  by  an  impartial  agency;  and 
at  the  request  of  Governor  Thomas  E.  Campbell  and  the  State  Superintendent  this  was 
authorized  bj^  the  State  Board  of  Education  at  its  meeting  August  23,  1922.  After  a 
careful  investigation  the  work  was  entrusted  to  the  firm  of  Frazer  and  Torbet,  Accoun- 
tants and  Auditors  of  Chicago  and  New  York,  who  were  selected  as  being  peculiarly 
prepared  for  such  service  through  their  experience  as  consulting  experts  for  large 
business  concerns  in  both  cities,  their  connection  with  the  University  of  Chicago,  and 
their  successful  conduct  of  similar  surveys  in  other  states. 

In  making  their  investigations  they  were  instructed  to  criticize  thoroughly  and 
impartially.  This  report  printed  in  the  exact  form  submitted  to  the  State  Board 
of  Education  is  the  result.  It  is  presented  to  the  members  of  the  legislature  and  to 
the  people  of  the  state  in  the  belief  that  its  careful  analyses,  and  constructive  sug- 
gestions are  valuable  material  upon  which  to  build  needed  educational  legislation. 

Acknowledgment  is  made  here  for  the  generous  cooperation  of  county  and  city 
superintendents,  teachers,  and  school  officials  throughout  the  state  who  gave  most 
willing  and  valuable  assistance  to  the  work  of  the  survey. 

Elsie  Toles, 
State  Superintendent  of  Public  Instruction. 


Chicago,  Illinois, 
October  9,  1922. 
State  Board  of  Education, 
State  of  Arizona, 
Phoenix,  Arizona, 
Gentlemen : 

Pursuant  to  your  request,  we  have  made  a  survey  of  the  financial  administration 
of  the  public  schools  of  Arizona  and  we  submit  herewith  our  report  giving  our  conclu- 
sions and  recommendations. 

Scope  of  Investigation. 

In  the  process  of  our  survey  we  visited  rural  schools  in  each  county  in  the  State 
and  had  conference  with  the  superintendents  of  sixteen  of  the  principal  cities  of  the 
State.  In  addition  we  had  conferences  with  all  the  County  superintendents  of  the 
State  except  one,  whom  we  failed  to  meet.  We  talked  to  school  board  members, 
school  patrons  and  business  men.  We  inspected  the  accounting  records  and  pro- 
cedures of  district  boards,  city  superintendents,  county  superintendents,  county 
treasurers  and  high  school  principals.  We  inspected  quite  thoroughly  the  statistical 
data  which  have  been  collected  by  the  Office  of  the  State  Superintendent  of  Public 
Instruction,  and  also  studied  the  reports  submitted  by  subordinate  officers  to  the 
State  Superintendent  and  by  the  State  Superintendent  to  the  Governor.  The  State 
Superintendent  put  at  our  disposal  all  the  information  in  her  office,  including  that  which 
had  been  collected  by  the  Director  of  Research  and  Statistics.  The  Secretary  of  the 
Budget  also  gave  us  such  information  as  he  had  available. 

Investigation  Not  an  Audit. 

In  our  investigation  of  school  accounts  we  made  no  attempt  to  verify  their  accuracy. 
We  confined  ourselves  to  determining  whether  the  accounts  as  kept  were  satisfactory 
from  the  viewpoint  of  financial  administration.  Although  we  saw  no  evidence  of 
accounts  which  were  intentionally  kept  improperly,  we  cannot  assume  any  responsi- 
bility for  any  such  cases  as  might  exist. 

Relation  of  Recommendations  to  State  Constitution  and  State  Laws. 

If  our  recommendations  are  accepted  in  full  it  will  be  necessary  to  make  an  amend- 
ment to  the  Constitution  and  several  changes  in  the  State  Laws.  We  have  not  at- 
tempted in  this  report  to  show  the  necessary  changes,  although  we  have  attempted 
to  make  our  recommendations  in  such  form  that  as  few  changes  as  possible  will  be 
necessary  in  connection  with  the  Constitutional  amendment  have  indicated  an  alter- 
nate procedure  if  such  an  amendment  cannot  be  secured.  If  our  recommendations 
are  approved  by  the  State  Board  an  attorney  trained  in  the  drafting  of  legislation 
should  be  employed  to  prepare  bills  for  submission  to  the  legislature. 


Organization  of  Report. 

We  submit  out  conclusions  and  recommendations  under  the  following  headings: 
I.     Organization  and  Administrative  Procedures. 
II.     Revenue  Receipts  and  Disbursements. 

III.  Accounting  Records  and  Procedures. 

IV.  Statistical  Data  and  Procedures. 

V.     Summary  of  Conclusions  and  Recommendations. 
The  table  of  contents  shows  the  organization  of  the  material  under  each  major 
heading. 

Cooperation  of  School  Officials. 

The  State  Superintendent,  the  County  Superintendents,  the  city  superintendents 
and  the  high  school  principals  whom  we  visited  all  cooperated  with  us  to  the  fullest 
extent  in  the  making  of  this  survey,  and  we  take  this  occasion  to  express  our  apprecia- 
tion of  their  assistance.  We  were  especially  benefited  by  the  assistance  rendered 
us  by  the  State  Superintendent  of  Public  Instruction  and  her  staff. 

Dr.  Karl  Holzinger  of  the  faculty  of  the  College  of  Education  of  the  University 
of  Chicago  was  associated  with  us  in  this  survey,  and  is  the  author  of  the  major  por- 
tion of  Section  IV  of  this  report. 

Faithfully  yours, 

J.  O.  McKinsey 
Geo.  E.  Frazer 


THE  STATE  OF  ARIZONA 


SECTION  I 
Organization  and  Administrative  Procedures. 

Relation  of  Organization  and  Procedure  to  Financial  Control. 

The  control  of  school  finances  in  the  State  of  Arizona  is  inseparably  interwoven 
with  the  organization  by  which  administrative  control  of  school  affairs  is  exercised. 
The  management  of  the  school  funds  is  in  the  hands  of  the  administrative  staff  of  the 
school  system  and  what  is  of  particular  importance  the  purposes  for  which  the  funds 
are  expended  are  determined  by  members  of  the  school  organization.  The  economy 
with  which  funds  are  expended,  therefore,  depends  upon  the  efficiency  of  the  school 
organization. 

In  controlling  school  finances,  as  well  as  in  controlling  the  finances  of  a  business 
enterprise,  it  is  not  sufficient  to  provide  that  money  shall  be  spent  only  when  properly 
authorized.  It  is  equally  important  to  provide:  (a)  that  authority  will  be  granted 
for  its  expenditure  for  necessary  services  and  supplies  only,  (b)  that  these  services 
and  supplies  are  purchased  at  the  lowest  price  consistent  with  the  procurement  of  a 
satisfactory  product,  and  (c)  that  the  services  and  supplies  are  used  efficiently  after 
they  are  procured.  The  administrative  organization  of  the  public  schools  of  Arizona 
is  such  that  none  of  the  foregoing  essentials  are  uniformly  realized.  Purchases  of 
commodities  are  authorized  which  are  not  needed,  or,  at  least,  are  not  needed  as 
badly  as  are  other  commodities  which  are  not  available;  prices  are  paid  which  are 
unnecessarily  high,  and  both  commodities  and  services  are  used  inefficiently.  It 
is  not  intended  to  imply  that  these  conditions  exist  universally.  It  is  also  desired  to 
emphasize  that  they  are  not  the  result  of  inefficiency  of  the  executive  heads  of  the 
school  organization,  but  because  of  the  nature  of  the  organization  itself.  Since 
there  is  abundant  evidence  that  these  conditions  have  continued  uninterruptedly 
for  many  years,  it  is  apparent  that  the  present  administration  is  not  responsible  for 
them.  In  fact,  the  present  State  Superintendent  and  County  Superintendents  have 
done  much  to  decrease  wastes,  but  have  been  unable  to  eliminate  them  because  of 
the  weakness  of  the  present  plan  of  organization. 

It  is  our  opinion  that  the  first  step  in  the  establishment  of  effective  financial  con- 
trol is  the  reorganization  of  the  present  system  of  administration  of  the  public  schools. 
In  this  section  of  the  report  it  is  our  purpose  to  point  out  the  weaknesses  in  the  present 
organization  and  administrative  procedures  and  to  suggest  the  changes  which  we 
think  are  necessary  to  correct  these  weaknesses. 
State  Control  of  Public  Schools. 

It  is  now  generally  recognized  that  education  is  a  state  function  and  that  the  State 
should  not  only  contribute  to  the  support  of  the  schools  of  the  State,  but  that  it  also 
has  the  right  to  exercise  control  over  their  administration.  Not  only  is  this  theory 
supported  by  popular  opinion,  but  it  is  upheld  by  numerous  court  decisions.     Typical 


of  the  trend  of  these  decisions  is  the  following  quotation  from  a  decision  of  a  New  York 
State  Court  (176  New  York,  13): 

"It  is  apparent  from  the  general  drift  of  the  argument  that  the  learned  counsel 
for  the  defendant  is  of  the  opinion  that  the  employment  of  the  teachers  in  the  public 
schools,  and  the  general  conduct  and  management  of  the  schools,  is  a  city  function 
in  the  same  sense  as  it  is  in  the  care  of  the  streets,  or  the  employment  of  police,  and  the 
payment  of  their  salaries  and  compensation;  but  that  view  of  the  relations  of  the  city 
to  public  education,  if  entertained,  is  an  obvious  mistake.  The  city  cannot  rent, 
build  or  buy  a  schoolhouse.  It  cannot  employ  or  discharge  a  teacher,  and  has  no  power 
to  contract  with  teachers  with  reference  to  their  compensation.  There  is  no  contract 
or  official  relation,  express  or  implied,  between  the  teachers  and  the  city.  All  this 
results  from  the  settled  policy  of  the  State  from  an  early  date  to  divorce  the  business 
of  public  education  from  all  other  municipal  interests  or  business,  and  to  take  charge 
of  it,  as  a  peculiar  and  separate  function,  through  agents  of  its  own  selection,  and 
immediately  subject  and  responsible  to  its  control.     *     *     *     ." 

Discussing  the  same  question,  the  Supreme  Court  of  Indiana  has  said  (23  New 
England  Reporter,  946) : 

"Essentially  and  intrinsically,  the  schools  in  which  are  educated  and  trained 
the  children  who  are  to  become  the  rulers  of  the  Commonwealth  are  matters  of  state, 
and  not  of  local,  jurisdiction.  In  such  matters  the  State  is  a  unit,  and  the  legislature 
the  source  of  power.  The  authority  over  schools  and  school  affairs  is  not  necessarily 
a  distributive  one,  to  be  exercised  by  local  instrumentalities;  but,  on  the  contrary, 
it  is  a  central  power,  residing  in  the  legislature  of  the  State.  It  is  for  the  lawmaking 
power  to  determine  whether  the  authority  shall  be  exercised  by  a  state  board  of  edu- 
cation, or  distributed  to  county,  township,  or  city  organizations  throughout  the 
State.  With  that  determination  the  judiciary  can  no  more  rightfully  interfere  than 
can  the  legislature  with  a  decree  or  judgment  pronounced  by  a  judicial  tribunal  *  *  *  . 

As  the  power  over  schools  is  a  legislative  one,  it  is  not  exhausted  by  exercise.  The 
legislature,  having  tried  one  plan,  is  not  precluded  from  trying  another.  It  has  a 
choice  of  methods,  and  may  change  its  plans  as  often  as  it  deems  necessary  or  expedient; 
and  for  mistakes  or  abuses  it  is  answerable  to  the  people,  but  not  to  the  courts.  It 
is  clear,  therefore,  that,  even  if  it  were  true  that  the  legislature  had  uniformly  trusted 
the  management  of  school  affairs  to  local  organization,  it  would  not  authorize  the 
conclusion  that  it  might  not  change  the  system.  To  deny  the  power  to  change  is 
to  affirm  that  progress  is  impossible,  and  that  we  must  move  forever  "in  the  dim 
footsteps  of  antiquity."  But  the  legislative  power  moves  in  a  constant  stream,  and 
is  not  exhausted  by  its  exercise  in  any  number  of  instances,  however  great    *    *    *    ." 

As  a  final  statement  of  this  viewpoint,  the  argument  of  Secretary  Hill  of  the 
Massachusetts  State  Board  of  Education,  in  discussing  the  right  of  the  State  to  require 
every  town  in  the  State  to  be  under  the  supervision  of  a  properly  qualified  superin- 
tendent of  schools,  is  worth  quoting  in  full: 

"In  this  matter  of  determining  what  is  best  for  the  welfare  of  the  schools,  it  should 
not  be  forgotten  that  it  is  the  people  as  a  whole  who  are  supreme,  and  not  portions 
of  them  here  and  there.  It  needs  only  an  elementary  acquaintance  with  the  con- 
stitution of  the  State  to  satisfy  one  that  in  law  the  State  is  not  the  creation  of  the  towns, 
but  the  towns  rather  of  the  State.  The  powers  of  the  State  are  not  derived  from  the 
towns,  but  those  of  the  towns  from  the  State.  In  other  words,  the  people,  without 
reference  to  towns  existing  at  the  time,  or  to  possible  towns  thereafter,  organized 
the  State  and  fixed  its  authority.     And  ever  since  the  State  has  been  making  towns 


and  unmaking  them,  adding  to  their  powers  and  subtracting  from  them,  and  in  a 
thousand  ways,  within  the  limits  of  the  original  compact,  showing  its  supremacy. 
This  way  of  putting  it,  however,  is  suggestive  of  a  despotism  that  does  not  really 
exist;  for  it  needs  to  be  repeated  that  the  State  is  not  an  authority  apart  and  different 
from  the  people  of  the  towns,  ruling  them  from  a  distance  and  insensitive  to  their 
interests.  On  the  contrary,  the  State  is  an  expression,  by  formal  and  solemn  agree- 
ment, of  the  will  of  the  people  living  in  these  very  towns, — the  highest  expression, 
indeed,  the  towns'  people  of  the  Commonwealth  ever  made  of  their  civic  aspirations 
and  resolves.  Whatever  authority  the  town  has  over  its  schools,  it  has  by  direction 
and  permission  of  the  State;  that  is,  by  direction  or  permission  of  the  people  at  large, 
of  whom  the  people  of  the  town  are  a  part.  Now,  this  view  of  the  relation  of  the 
State  to  the  towns  and  the  schools,  supported,  as  it  is,  by  the  constitution  of  the 
Commonwealth,  should  silence  certain  ill-considered  talk  that  is  heard  when  new 
legislation  affecting  the  town  is  proposed,  about  the  State's  trespassing  on  town  rights, 
usurping  town  privileges,  establishing  a  central  despotism,  and  all  that.  The 
fundamental  thing  about  a  State's  power  is  that  the  State,  within  the  terms  of 
the  constitution,  can  curtail,  if  it  chooses,  the  rights  of  towns  without  trespass,  with- 
draw privileges  from  them  without  usurpation,  give  them  new  powers  without  ex- 
haustion of  its  own,  and  exercise  additional  central  authority  over  them,  with  wide 
margins  for  subsequent  contingencies.  The  right  of  the  State,  for  instance,  to  de- 
termine the  nature  of  the  supervision  the  schools  should  have  is  indisputable.  The 
expediency  of  any  particular  measure  looking  to  that  end,  however,  is  a  legitimate 
subject  for  discussion." 

We  have  considered  this  problem  at  some  length  because  of  the  very  frequent 
criticism  that  the  State  authorities  are  usurping  the  rights  of  the  local  units  of  edu- 
cational organization.  The  foregoing  statements  very  clearly  point  out  that  the  local 
units  obtain  their  authority  from  the  State,  and  not  the  reverse.  This  viewpoint 
is  undoubtedly  applicable  to  the  State  of  Arizona  for  the  State  Constitution  pro- 
vides (Article  XI): 

"The  Legislature  shall  enact  such  laws  as  shall  provide  for  the  establishment  and 
maintenance  of  a  general  and  uniform  public  school  system,  which  system  shall  include 
kindergarten  schools,  common  schools,  high  schools,  normal  schools,  industrial  schools, 
and  a  university  (which  shall  include  an  agricultural  college,  a  school  of  mines,  and 
such  other  technical  schools  as  may  be  essential,  until  such  time  as  it  may  be  deemed 
advisable  to  establish  separate  State  institutions  of  such  character).  The  Legislature 
shall  also  enact  such  laws  as  shall  provide  for  the  education  and  care  of  the  deaf, 
dumb  and  blind." 

It  is  sometimes  contended  that  the  centralization  of  educational  authority  is  un- 
democratic. In  this  report  it  is  assumed  that  democracy  in  education  does  not 
consist  in  increasing  or  decreasing  the  authority  of  any  specific  units  of  the  school 
system,  but  rather  in  the  administration  of .  the  public  schools  so  that  each  child 
in  the  State  will  receive  the  maximum  amount  of  education  possible  at  the  minimum 
amount  of  cost.  k 

State  Control  of  Education  in  Arizona. 

The  State  of  Arizona  exercises  control  of  its  schools  through  the  following  agencies: 

(1)  The  State  Board  of  Education  which  has  control  of  the  high  schools  and 
elementary  schools. 

(2)  The  Board  of  Regents  which  has  control  of  the  State  University. 


(3)     Two  Normal  School  Boards,  each  of  which  has  control  of  one  of  the  State 
Normal  Schools. 

State  Board  of  Education. 

Present  Composition  of  Board. 

The  Constitution  of  the  State  provides  that  "The  State  Board  of  Education  shall 
be  composed  of  the  following  members:  The  Governor,  the  Superintendent  of  Public 
Instruction,  the  President  of  the  University,  the  principals  of  the  State  Normal 
Schools,  as  ex  officio  members,  and  a  city  superintendent  of  schools,  a  principal  of  a 
high  school  and  a  county  superintendent  of  schools  to  be  appointed  by  the  Governor." 
There  are  at  present  two  State  Normal  Schools,  therefore  the  Board  is  composed  of 
eight  members.  The  State  Superintendent  of  Public  Instruction,  who  is  elected 
by  popular  vote,  is  Secretary  of  the  Board,  and  acts  as  the  chief  executive  officer. 

Disadvantages  of  the  Present  Composition  of  Board. 

Although  the  present  composition  of  the  Board  is  similar  to  that  of  the  Boards  of 
several  states,  there  are  important  objections  which  may  be  urged  against  it.  The 
most  significant  of  these  are: 

(1)  The  Board  is  not  continuous  and  therefore  is  not  adapted  for  promoting 
continuity  of  educational  policy.  Two  of  its  members,  the  Governor  and 
the  Superintendent  of  Public  Instruction,  are  political  officers  who  are 
elected  for  two  year  terms  and  are  likely  to  change  frequently.  Three  other 
members  are  appointed  by  the  Governor,  and  it  is  customary  for  these 
to  be  changed  by  each  governor.  It  can  be  seen,  therefore,  that  five  of  the 
eight  members  are  subject  to  the  varying  political  fortunes  of  different 
political  parties  and  factions.  When  the  personnel  of  the  Board  changes 
there  is  likely  to  be  a  change  in  its  policies.  Such  changes  are  the  more 
probable  because  the  temporary  nature  of  the  Board  prevents  it  from  es- 
tablishing definite  and  well  established  policies  which  can  be  passed  on  to 
succeeding  boards.  The  history  of  the  Board  as  reflected  in  its  minutes 
and  official  acts  indicates  that  frequent  changes  in  policy  have  been  made 
in  the  past. 

(2)  The  Governor  appoints  three  of  the  members  of  the  Board  and  is  a  member 
himself.  The  State  Superintendent  is  usually  a  member  of  the  same  political 
faith  as  the  Governor  and  may  be  expected  to  feel  kindly  disposed  towards 
his  wishes.  The  President  of  the  State  University  and  the  principals  of 
the  State  Normal  Schools  who  compose  the  remaining  members  of  the 
Board  are  appointed  by  boards  over  which  the  Governor  exercises  control 
by  virtue  of  his  appointive  power.  It  can  be  seen,  therefore,  that  the 
Governor  has  an  opportunity  to  exercise  a  predominant  influence  in  the 
affairs  of  the  Board.  This  influence  is  the  more  potent  because  of  the  fact 
that  he  is  a  member  and  the  presiding  officer  of  the  Board.  We  have  no 
evidence  that  the  present  Governor  or  any  of  his  predecessors  have  attempted 
to  influence  the  Board  for  improper  purposes,  but  there  is  evidence  that 
every  governor  does  exercise  an  important  influence  on  its  decisions.  Many 
people,  especially  those  of  the  teaching  corps,  feel  that  the  Board  is  subject 
to  political  influence.  Although  we  have  no  evidence  that  it  is,  we  feel  that 
it  is  worth  while  to  remove  this  opportunity  for  criticism  if  possible. 

(3)  The  ex  officio  members  of  the  Board,  of  which  there  are  five,  are  required 
to  serve  regardless  of  their  personal  fitness  and  regardless  of  whether  or  not 


they  have  time  for  the  work.  In  the  case  of  the  Governor,  he  has  so  many 
duties  to  perform  that  he  can  ill  afford  to  spare  sufficient  time  to  give  ade- 
quate attention  to  the  tasks  imposed  upon  him  by  his  membership  on  the 
Board,  and  he  will  have  a  decreasing  amount  of  time  in  the  years  to  come 
as  the  administrative  tasks  of  his  office  increase.  To  a  small  degree  the 
same  is  true  of  the  president  and  the  principals  of  the  State  Normal  schools. 
Their  tasks  are  increasing  rapidly  with  the  increase  in  the  size  of  their  re- 
spective institutions. 

(4)  The  Board  is  composed,  with  the  exception  of  the  Governor,  entirely  of  men 
engaged  in  educational  work.  Many  of  the  problems  with  which  the  Board 
must  deal  are  of  such  a  nature  that  the  advice  of  those  not  engaged  in  edu- 
cational work  is  desirable.  The  members  of  the  Board  do  not  need  to  be 
experts  in  education  any  more  than  the  directors  of  a  Bank  need  to  be  experts 
in  banking.  The  Superintendent  of  Public  Instruction  and  the  executive 
heads  of  the  State  institutions  should  provide  the  expert  advice  needed  by 
the  Board.  The  taxpayers  of  the  State  will  have  more  confidence  in  the  de- 
cisions of  the  Board  if  it  is  not  composed  entirely  of  educators  whose  opinions 
on  educational  matters  they  are  apt  to  believe  to  be  biased. 

(5)  Four  members  of  the  Board,  the  State  Superintendent  of  Public  Instruction, 
the  President  of  the  State  University,  and  the  principals  of  the  two  State 
Normal  schools  hold  responsible  executive  positions  in  the  educational 
organization  of  the  State  and  are  responsible  for  carrying  out  many  of  the 
policies  adopted  by  the  Board.  This  condition  will  be  even  more  true  if 
all  the  educational  institutions  of  the  State  are  placed  under  the  control  of 
the  Board  as  is  recommended  later  in  this  report.  Three  of  the  remaining 
members  are  in  subordinate,  but  significant  executive  positions.  This 
results  in  the  members  of  the  Board,  with  the  exception  of  the  Governor, 
formulating  policies  which  are  to  govern  their  own  actions.  It  is  doubtful 
if  they  can,  under  these  circumstances,  have  an  entirely  impersonal  at- 
titude towards  the  questions  of  policy  which  come  before  the  Board.  In 
business  administration  it  has  been  found  desirable  to  distinguish  quite 
clearly  between  the  responsibility  for  policy  formation  and  the  responsibility 
for  the  execution  of  policies.  We  believe  that  a  similar  distinction  is  de- 
sirable in  educational  administration. 

Suggested  Composition  of  Board. 

In  view  of  the  foregoing  statements,  we  believe  that  a  change  in  the  present  com- 
position of  the  State  Board  of  Education  is  desirable.     We  recommend  the  following: 

(1)  That  a  board  of  seven  members  be  appointed  by  the  Governor  subject  to  the 
approval  of  the  Senate. 

(2)  That  not  more  than  four  members  can  be  members  of  the  same  political  party. 

(3)  That  the  term  of  each  member  be  eight  years  and  that  the  term  of  not  more 
than  two  members  shall  expire  in  any  biennium. 

(4)  That  members  can  be  removed  from  office  before  the  expiration  of  their 
term  only  by  a  majority  vote  of  the  Senate  in  response  to  the  recommenda- 
tion of  the  Governor. 

(5)  That  no  member  of  the  Board  shall  be  an  employee  of  an  institution  which 
is  under  the  control  of  the  Board. 

(6)  That  the  Board  shall  elect  from  its  number  a  president  who  will  be  its  pre- 
siding officer. 

9 


(7)  That  the  President  of  the  State  University  serve  as  Secretary  of  the  Board 
and  in  the  absence  of  the  President  of  the  Board  serve  as  presiding  officer. 
The  Assistant  Superintendent  of  Public  Instruction  will  serve  as  Assistant 
Secretary  and  perform  such  duties  as  the  Board  may  provide. 

(8)  That  the  Board  shall  meet  at  least  quarterly,  but  may  meet  more  frequently 
if  the  rules  of  the  Board  so  provide. 

(9)  That  the  members  of  the  Board  shall  serve  without  pay  but  will  receive 
necessary  traveling  expenses. 

The  Board  may  or  may  not  include  persons  engaged  in  educational  work.  It 
is  preferable  that  the  majority  of  the  members  should  be  engaged  in  other  occupations. 
The  State  Superintendent  should  not  be  a  member  of  the  Board,  but  should  be  its 
chief  executive  officer  in  the  administration  of  the  elementary  schools  and  high  schools. 
The  Board  may  well  appoint  an  executive  committee  which  has  authority  to  pass 
on  necessary  problems  during  the  time  intervening  between  meetings  of  the  Board. 

Advantages  of  Recommended  Changes. 

It  is  thought  that  these  changes  will  have  the  following  beneficial  results: 

(1)  They  will  provide  for  a  continuous  board  which  will  promote  continuity 
of  educational  policy.  Since  there  are  not  more  than  two  members  appointed 
in  any  one  year,  there  cannot  be  a  sudden  change  of  the  majority  of  the 
members  of  the  Board  as  is  possible  at  the  present  time. 

(2)  They  will  tend  to  make  the  Board  more  non-political.  At  least  two  po- 
litical parties  will  be  represented  on  the  Board  at  all  times  and  since  the  term 
of  the  Governor  is  two  years  and  typically  he  will  not  serve  for  more  than 
two  consecutive  terms,  there  will  usually  be  not  more  than  four  members 
appointed  by  any  one  Governor. 

(3)  They  provide  for  responsibility  of  the  Board  to  the  people  since  there  are 
no  ex  officio  members  and  the  appointment  of  the  members  is  subject  to  the 
approval  of  the  Senate. 

(4)  They  provide  for  a  board  which  is  of  sufficient  size  to  make  it  suitable  for 
the  formation  of  policies,  and  yet  is  sufficiently  small  not  to  be  unwieldly. 

Relation  or  State  Board  to  State  University  and  State  Normal  Schools. 

At  present  the  State  Board  has  no  control  of  the  State  University  or  of  the  two 
State  Normal  Schools.  Each  of  these  institutions  is  administered  by  a  separate 
board.  The  only  contact  between  these  boards  and  the  State  Board  is  through 
the  State  Superintendent  of  Public  Instruction,  who  is  a  member  of  all  three  boards, 
and  he  exercises  only  a  minority  control  in  each  board.  Consequently  there  is  a 
lack  of  coordination  of  the  policies  of  these  closely  related  units  of  the  public  school 
system  of  the  State. 

To  bring  about  efficient  administration,  this  coordination  is  necessary.  At  present 
each  board  attempts  to  further  the  interests  of  that  part  of  the  educational  system 
which  is  under  its  control,  which  results  in  some  units  of  the  system  undertaking  ac- 
tivities which  can  better  be  performed  by  some  other  unit.  In  some  cases  the  different 
boards  compete  with  each  other  in  trying  to  secure  appropriations  from  the  Legis- 
lature, and  this  tends  to  secure  less  desirable  results  than  if  they  all  united  to  secure 
the  desired  funds  for  the  carrying  on  of  the  coordinated  program  of  the  system  as  a 
whole. 

The  Normal  boards  are  composed  of  the  State  Superintendent  of  Public  Instruc- 

10 


tion  and  two  other  members  appointed  by  the  Governor.  Usually  these  two  members 
live  in  the  vicinity  of  the  Normal  school,  and  they  tend  to  regard  it  as  a  local  institu- 
tion rather  than  as  a  part  of  the  State  Educational  System.  The  detrimental  effect 
of  this  attitude  is  evident. 

It  is  recommended  that  the  State  Normal  School  boards  and  the  Board  of  Regents 
be  abolished  and  that  the  administration  of  the  State  Normals  and  the  University 
be  placed  in  the  hands  of  the  State  Board  of  Education.  This  will  centralize  the  ad- 
ministration of  the  educational  system  of  the  State,  and  tend  to  promote  the  develop- 
ment of  a  well  balanced  educational  program  for  the  State  as  a  whole.  We  feel  sure 
this  will  lead  to  efficiency  in  both  educational  and  financial  administration.  The 
State  Board  may  appoint  committees  of  its  members  to  be  in  immediate  charge  of 
the  different  educational  institutions,  and  these  committees  can  pass  on  the  minor 
administrative  problems  of  the  institutions.  The  President  of  the  University,  and 
the  Principals  of  the  two  Normal  Schools  will  act  as  executive  officers  of  the  Board 
with  reference  to  their  respective  institutions.  The  desired  coordination  of  the 
State  University  with  the  other  schools  of  the  State  will  be  promoted  by  having  the 
President  of  the  University  serve  as  Secretary  of  the  State  Board  as  previously  recom- 
mended. 

Present  Duties  of  the  State  Board. 

The  duties  of  the  State  Board  at  the  present  time  as  presented  by  the  State  Law 
(Paragraph  2697  School  Laws)  are  as  follows: 

(1)  To  keep  a  record  of  its  proceedings,  subject  to  public  inspection. 

(2)  To  adopt  and  use  in  the  authentication  of  its  acts  an  official  seal. 

(3)  It  shall  have  power  to  make  rules  and  regulations  for  its  own  government 
and  for  the  government  of  its  executive  officers.  It  shall  assign,  in  addition 
to  those  assigned  by  law,  their  functions  and  duties,  direct  them  as  to  their 
work  and  be  free  to  change  such  assignments  and  directions  to  meet  the 
necessities  of  the  work  under  their  direction.  To  determine  the  policy, 
direct  the  work  to  be  undertaken  and  appropriate  from  its  funds  the  money 
necessary  to  carry  out  such  work.  It  may  perform  legislative  functions 
not  inconsistent  with  the  law  and  shall  delegate  to  its  executive  officer 
the  execution  of  all  policies  decided  upon. 

(4)  To  devise  plans  for  the  increase  and  management  of  the  State  School  fund, 
and  prepare  a  budget  of  the  necessary  expenditures  for  the  proper  main- 
tenance of  the  State  Board  of  Education  and  the  carrying  out  of  the  necessary 
investigations,  and  present  the  same  to  the  Legislature  for  its  approval 
and  shall  have  control  of  expenditure  of  all  money  so  appropriated. 

(5)  To  prescribe  and  enforce  the  use  of  a  uniform  series  of  text-books  in  the 
common  schools;  provided,  no  change  of  said  text-books  shall  be  considered 
or  made  by  the  State  Board  of  Education,  except  at  its  regular  meetings, 
or  at  some  special  meeting  thereof  held  for  that  purpose,  and  notice  of  such 
intention  shall  be  communicated  by  the  Secretary  of  said  Board,  in  writing, 
to  each  county  school  superintendent  at  least  sixty  days  prior  to  the  time 
of  holding  such  meetings;  provided,  that  on  the  adoption  of  a  uniform  series 
of  text-books,  such  series  shall  not  be  changed  during  the  period  of  five 
years  next  succeeding  the  adoption  of  such  series. 

(6)  To  prescribe  and  enforce  a  course  of  study  in  the  common  schools  of  the 
State,  determine  the  number  of  credits  necessary  for  graduation  from  the 

11 


high  schools,  and  prescribe  the  necessary  qualifications  for  admittance  to 
the  State  Normal  Schools  and  the  State  University. 

(7)  The  State  Board  of  Education  shall  have  general  charge  of  the  education  of 
the  deaf,  dumb  and  blind  under  such  regulations  as  are  prescribed  by  law. 

(8)  To  have  entire  supervision  and  control  of  the  certification  of  teachers  in 
accordance  with  such  rules  and  regulations  as  the  Board  may  adopt. 

(9)  To  revoke  all  certificates  or  life  diplomas  for  immoral  or  unprofessional 
conduct,  or  for  evident  unfitness  to  teach. 

(10)  To  expend  a  sum  not  to  exceed  Two  Hundred  ($200.00)  Dollars  annually 
for  the  purpose  of  maintaining  State  Headquarters  at  the  annual  meeting 
of  the  National  Education  Association. 

(11)  To  see  that  school  laws  of  the  State  are  properly  enforced. 

(12)  Recommend  to  the  legislature  needed  changes  in  existing  laws  or  additional 
legislation. 

(13)  In  co-operation  with  other  departments  of  the  State  Government,  the 
Board  shall  see  to  it  that  the  rules  relating  to  schools,  health,  compulsory 
education,  child  labor  and  child  conservation  are  enforced. 

(14)  At  such  times  as  may  be  deemed  advisable,  prepare  and  order  published 
such  reports  as  may  constitute  a  contribution  to  the  general  educational 
welfare  of  the  State  and  provide  for  the  distribution  of  the  same. 

(15)  To  conduct  teachers'  institute  at  such  time  and  place  as  may  be  advisable. 

(16)  To  submit,  on  or  before  the  first  day  of  October  of  each  year  prior  to  the 
meeting  of  the  legislature,  to  the  Governor  a  statement  of  the  expenditures 
of  each  institution  under  its  control,  fully  itemized  as  to  purposes,  subjects, 
and  amounts  of  each,  covering  a  period  of  two  fully  completed  fiscal  years 
prior  thereto;  and  a  statement  of  estimated  expenditures  of  all  kinds,  for 
all  purposes,  continuing  and  new  purposes,  which  may  be  required  for  each 
biennial  period,  likewise  fully  itemized  as  proposed  purposes,  objects 
and  amounts  of  estimated  expenditures  to  be  required  for  each  insti- 
tute for  such  fiscal  period  of  two  years.  The  Governor  shall  transmit 
such  estimates  to  the  legislature,  together  with  such  recommendations 
as  he  may  deem  advisable,  and  the  legislature  shall  appropriate  such  amounts 
as  it  may  deem  necessary.  The  expenditure  of  any  fiscal  year  made  in 
connection  with  any  institution  under  the  State  Board  of  Education  shall 
not  exceed  the  amounts,  item  by  item. 

(17)  To  appoint  upon  the  recommendation  of  the  Superintendent  of  Public  In- 
struction such  executive  officers,  specialists,  assistants,  clerks,  or  employees 
as  in  its  judgment  the  execution  of  the  work  of  the  Board  may  demand,  and 
fix  the  salaries  of  the  same." 

It  will  be  noted  that  the  powers  of  the  Board  are  limited,  and  its  duties  general 
and  relatively  unimportant  aside  from  prescribing  and  enforcing  the  use  of  a  uniform 
series  of  text-books  and  course  of  study  for  the  common  schools  of  the  State,  and  the 
certification  of  teachers  for  the  common  schools  and  high  schools.  It  has  no  effective 
means  of  enforcing  much  of  the  authority  which  it  possesses. 

Recommended  Duties  of  the  Board. 

We  recommend  that  the  authority  of  the  Board  be  extended  and  that  it  be  given 
complete  control  of  all  the  educational  activities  of  the  State  with  power  to  enforce 

12 


its  authority.  This  recommended  increase  of  its  authority  is  in  conformity  with 
modern  tendencies  in  educational  administration.  This  movement  towards  central- 
ization has  come  to  its  most  complete  expression  in  the  Board  of  the  State  of  New 
York.  Of  the  powers  of  this  board,  the  Illinois  educational  commission,  in  its  report 
issued  in  1911,  says: 

"The  board  of  regents  of  the  University  of  New  York  is  composed  of  twelve 
members,  who  are  elected  by  the  legislature  to  serve  for  a  period  of  twelve 
years.  No  officers  of  any  of  the  incorporated  educational  institutions  of 
the  State  are  eligible  to  membership.  There  are  no  ex  officio  members, 
but  the  commissioner  of  education  acts  as  its  executive  officer.  The  Uni- 
versity of  the  State  of  New  York  is  a  corporation  created  in  1784.  It  includes 
all  the  incorporated  higher  educational  institutions  of  the  State.  The 
State  library  and  the  State  museum  are  departments  of  the  university, 
and  the  board  may  establish  other  departments  if  they  are  deemed  necessary 
to  the  discharge  of  its  duties.  It  has  power  to  exclude  from  membership 
any  institution  failing  to  comply  with  the  law  of  the  State  or  the  rules  of  the 
board.  .  It  has  charge  of  private  academies  and  in  some  measure  of  the 
public  secondary  schools,  as  well  as  of  all  the  higher  institutions.  All  the 
powers  and  duties  of  the  board  in  relation  to  the  supervision  of  elementary 
and  secondary  schools,  including  all  the  schools,  except  colleges,  technical 
and  professional  schools,  are  devolved  upon  the  commissioner  of  education, 
who  is  elected  by  the  board.  The  board  of  New  York  has  power  to  establish 
such  rules  and  regulations  as  are  necessary  to  carry  into  effect  the  statutes 
of  the  State  relating  to  education.  It  cooperates  with  other  agencies  in 
bringing  within  the  reach  of  the  people  of  the  State  young  and  old,  the, 
largest  educational  opportunities  by  stimulating  interest,  recommending 
methods,  designating  suitable  teachers  and  lecturers,  and  by  lending  books 
and  apparatus.  It  established  in  the  academies  of  the  university  examina- 
tions in  studies,  furnishes  a  suitable  standard  for  graduation  from  academies 
and  of  admission  to  colleges,  and  grants  certificates  and  diplomas  to  those 
who  pass  such  examinations.  It  controls  the  whole  matter  of  granting 
honorary  degrees  and  diplomas.  The  board  has  power  to  incorporate  any 
university,  college,  academy,  library,  museum,  or  other  institution  for  the 
promotion  of  science,  literature,  art,  history,  or  other  departments  of 
knowledge." 

Commenting  on  this  tendency  to  centralize  responsibility  and  power  in  the  State 
board  of  education,  President  Butler,  of  Columbia  University,  says: 

"There  can  be  no  doubt  about  the  general  tendency  being  strongly  toward 
greater  centralization.  Not  only  are  its  advantages  quite  apparent,  but  the 
overwhelming  current  of  legislation  and  of  the  decisions  of  the  courts  is 
making  it  imperative.  These  are  practically  in  accord,  and  are  to  the 
effect  that  in  each  State  the  school  system  is  not  local,  but  general;  not 
individual  schools  controlled  by  separate  communities,  but  a  closely 
related  system  of  schools  which  has  become  a  State  system  and  is  entirely 
under  State  authority.  Local  school  officials  are  now  uniformly  held  to 
be  agents  of  the  State  for  the  administration  of  a  State  system  of  education." 

We  believe  that  the  powers  and  duties  of  the  State  board  of  education  of  Arizona 
should  be  clearly  defined  by  law  and  we  recommend  that  its  duties  and  powers  shall 
be  as  follows: 

13 


(1)  To  have  general  control  and  direction  of  all  the  educational  activities  and 
interests  of  the  State. 

(2)  To  control  and  manage  the  State  University,  having  all  the  powers  now- 
invested  in  the  board  of  regents. 

(3)  To  control  and  manage  the  two  State  Normal  schools  now  in  existence  and 
all  other  teacher  training  schools  that  may  be  established,  having  all  the 
powers  now  invested  in  the  present  local  boards  of  control. 

(4)  To  appoint  and  fix  the  salary  of  the  State  Superintendent  of  Public  Instruc- 
tion who  will  have  control  of  the  common  schools  and  high  schools  of  the 
State. 

(5)  To  appoint  on  the  recommendation  of  the  State  Superintendent,  all  assistants 
and  employees  of  the  State  department  of  education  and  to  fix  their  salaries. 

(6)  To  control  and  manage  the  State  institutions  for  the  education  of  orphans, 
the  deaf,  blind  and  feeble-minded,  and  other  special  classes  as  may  be  es- 
tablished, and  to  exercise  general  oversight  of  similar  institutions  receiving 
special  State  aid  established  by  local  communities  and  under  immediate 
local  control. 

(7)  To  examine  and  license  all  private  schools  which  offer  educational  training 
for  sale  in  the  State. 

(8)  To  have  final  approval  of  the  charters  of  all  higher  educational  institutions 
that  may  be  established  in  the  State,  and  to  determine  standards  on  which 
collegiate  degrees  may  be  conferred,  under  such  regulations  as  may  be  fixed 
by  law. 

(9)  To  apportion  the  State  school  funds  to  the  counties  and  to  enforce  State 
laws  and  regulations  by  withholding  funds  from  counties  in  which  schools 
are  not  maintained  in  accordance  with  the  State  laws  or  regulations  of  State 
board. 

(10)  To  have  final  approval  of  a  State  course  of  study  prepared  by  the  State  de- 
partment of  education. 

(11)  To  fix  standards  for  graduation  from  the  elementary  schools,  high  schools, 
normal  schools  and  university  upon  the  recommendation  of  its  executive 
officers. 

(12)  To  select  text-books  for  the  use  of  the  elementary  and  high  schools  in  the 
manner  recommended  in  a  subsequent  section  of  this  report. 

(13)  To  determine  under  general  regulations  fixed  by  law  the  kinds  of  teachers' 
certificates  to  be  issued  and  the  requirements  for  each.  The  present  board  of 
examiners  should  be  abolished  and  its  functions  transferred  to  the  State 
Board  which  should  grant  certificates  upon  the  recommendation  of  the 
State  Superintendent. 

(14)  To  control  and  direct  through  its  executive  officers,  the  public  libraries, 
museums  and  other  institutions  and  organizations  of  the  State  which  are 
of  an  educational  nature. 

(15)  To  prepare  an  approved  list  of  dealers  in  school  supplies  from  which  school 
equipment  and  supplies  can  be  purchased  by  county  boards  and  city  dis- 
tricts. 

It  will  be  noted  by  a  consideration  of  the  foregoing  that  it  is  our  belief  that  the 
chief  function  of  the  State  board  of  education  is  to  formulate  policies  and  approve 

14 


major  administrative  plans.     The  execution  of  the  policies  and  plans  and  the  decision 
of  minor  questions  of  administrative  procedure  should  be  left  to  its  executive  officers. 

Proposed  Constitutional  Amendment. 

An  amendment  to  the  State  Constitution  will  be  voted  on  at  the  general  election 
on  November  7th,  which  provides  for  the  establishment  of  an  appointive  board 
similar  to  that  recommended  in  this  report.  The  amendment  places  the  State  Normal 
schools  under  the  control  of  the  State  board,  but  excludes  the  State  University  from 
its  control.  As  previously  stated,. we  think  the  State  University  should  be  included. 
The  amendment  provides  for  the  repeal  of  the  present  provisions  of  the  State  Con- 
stitution which  state  the  composition  of  the  State  board  and  the  method  of  selecting 
the  State  Superintendent  and  the  substitution  of  the  amendment  which  states  the  new 
composition  of  the  board  and  new  method  of  selecting  the  State  Superintendent. 
We  think  it  preferable  for  the  amendment  to  repeal  the  present  provisions  of  the 
Constitution  relating  to  these  matters  and  to  stipulate  that  the  administrative  organ- 
ization of  public  schools  will  be  established  by  legislative  enactment.  Notwithstand- 
ing these  disagreements  with  the  proposed  amendment  we  think  it  is  a  distinct  im- 
provement over  the  present  provisions  of  the  Constitution,  and  should  be  adopted. 

State  Superintendent  of  Public  Instruction. 

Selection  of  State  Superintendent. 

The  State  Superintendent  of  Public  Instruction  is  elected  biennually  at  the  general 
election.  He  is  nominated  and  elected  in  the  same  manner  as  the  Governor  and  other 
State  officers.     He  receives  an  annual  salary  of  $3,000.00. 

There  are  quite  serious  objections  to  the  present  plan  of  selecting  the  State  Super- 
intendent, the  most  significant  of  which  are  the  following: 

(1)  There  is  a  tendency  to  regard  the  office  as  a  political  one  and  for  each  party 
to  nominate  the  candidate  who  will  add  the  most  strength  to  the  ticket 
rather  than  to  nominate  the  one  who  will  add  the  most  strength  to  the  ad- 
ministration of  the  public  schools. 

(2)  Since  the  Superintendent  is  subject  to  popular  vote,  he  is  under  great  temp- 
tation to  yield  to  political  expediency  in  formulating  and  executing  policies. 
Those  who  ignore  political  considerations  are  likely  to  fail  of  re-election. 

(3)  The  term  of  office  (2  years)  is  so  short  that  the  incumbent  has  little  time 
to  formulate  or  initiate  new  policies.  This  is  the  more  true  because  if  he 
desires  re-election  he  must  spend  considerable  time  in  campaigning  and 
performing  other  duties  of  a  political  nature.  The  superintendent  has  no 
assurance  of  a  continuance  in  office  beyond  One  term,  for  a  change  in  the 
fortunes  of  the  political  party  of  which  he  is  a  member  will  bring  about  his 
retirement.  The  success  of  his  party  rather  than  his  merit  is  likely  to  de- 
termine whether  or  not  he  will  be  re-elected. 

(4)  Because  of  the  political  and  temporary  nature  of  the  position  it  is  difficult 
to  obtain  competent  men  or  women  to  seek  the  position.  A  person  capable 
of  filling  the  position  will  usually  not  care  to  seek  temporary  employment 
in  an  unremunerative  position.  One  cannot  think  of  preparing  himself 
for  such  a  position  as  can  a  city  superintendent  or  a  college  executive  of 
preparing  for  his  position.  Consequently  those  who  have  little  training 
for  the  position  are  likely  to  seek  it. 

15 


(5)  The  present  salary  of  the  State  Superintendent  is  entirely  inadequate.  He 
is  supposed  to  have  supervision  of  all  the  public  schools  of  the  State,  yet 
many  of  the  city  superintendents  who  have  control  of  the  schools  of  but 
one  city  receive  much  higher  salaries.  The  President  of  the  State  Univer- 
sity receives  more  than  three  times  as  much.  The  salary  of  the  State 
Superintendent  must  be  materially  increased  if  it  is  desired  to  attract  to  this 
position  the  type  of  men  and  women  who  are  needed  to  perform  the  tasks 
of  the  office  properly. 

Recommended  Procedure  for  Selection  and  Payment  of  State  Superintendent. 
We  recommend  the  following: 

(1)  That  the  present  method  of  selecting  the  State  Superintendent  by  popular 
vote  be  abolished  and  that  he  be  appointed  by  the  State  board  of  education 
in  the  same  manner  that  city  superintendents  are  selected  by  the  city  boards 
of  education. 

(2)  That  the  Superintendent  be  appointed  for  an  indefinite  term  of  office  and 
be  continued  in  office  so  long  as  the  board  thinks  that  he  is  rendering  com- 
petent service.  This  will  provide  for  a  continuity  of  policy  and  will  afford 
the  Superintendent  an  opportunity  to  formulate  and  establish  a  well  bal- 
anced program. 

(3)  That  the  Superintendent  be  selected  without  regard  to  residence,  citizen- 
ship or  politics.  The  board  should  not  be  restricted  to  the  selection  of  an 
inhabitant  of  the  State  any  more  than  the  city  boards  of  education  are 
restricted  to  the  selection  of  inhabitants  of  the  State  as  superintendents 
of  city  schools.  Some  of  the  best  city  superintendents  in  the  State  at  the 
present  time  were  selected  for  their  present  positions  while  teaching  in 
other  states.  The  State  board  should  be  free  to  select  the  best  man  or  woman 
possible  regardless  of  residence. 

(4)  That  the  salary  of  the  Superintendent  be  not  fixed  by  law  but  left  to  the 
determination  of  the  board.  The  board  should  be  free  to  pay  the  salary 
which  is  necessary  to  secure  a  desirable  person  for  the  position.  They 
should  be  able  to  change  this  salary  as  conditions  demand.  For  instance, 
they  should  have  the  power  to  increase  the  original  salary  paid  to  the  Super- 
intendent when  they  think  his  services  merit  such  an  increase. 

Several  states  now  have  appointive  superintendents,  and  it  has  been  their  exper- 
ience that  this  plan  has  assisted  in  securing  higher  grade  men  and  women  for  the 
position  and  has  also  tended  to  increase  their  term  of  office. 

Duties  of  the  State  Superintendent  of  Public  Instruction. 

The  duties  of  the  State  Superintendent  of  Public  Instruction  at  the  present  time 
as  prescribed  by  the  State  Law  (Paragraph  2705  School  Laws)  are  as  follows : 
"(1)     To  superintend  the  public  schools  of  the  State. 

(2)  To  investigate,  whenever  he  deems  it  necessary  to  do  so:  any  accounts 
of  school  money  kept  by  any  state,  county  or  district  officer. 

(3)  To  apportion,  subject  to  the  supervision  of  the  State  Board  of  Education, 
to  the  several  counties,  on  the  second  Monday  in  January  and  May  of  each 
year,  the  amount  of  money  to  which  each  county  may  be  entitled  under 
the  provisions  of  this  title,  according  to  the  number  of  persons  between 
the  ages  of  six  and  twenty-one  years,  as  shown  by  the  last  census  list  of  the 

16 


several  counties,  and  to  furnish  such  county  treasurer  and  county  super- 
intendent with  an  abstract  of  such  apportionment.  He  shall  also  certify 
such  apportionment  to  the  State  Auditor,  and  upon  such  certification  the 
auditor  shall  forthwith  draw  his  warrant  on  the  State  Treasurer  in  favor  of 
the  county  treasurer  of  each  county  for  the  amount  due  said  county. 

(4)  To  prepare,  have  printed  and  furnish,  through  the  county  superintendents 
to  teachers  and  officers  charged  with  the  administration  of  the  laws  relative 
to  public  schools,  such  blanks  and  blank  forms  (including  school  registers), 
together  or  with  such  instructions  and  regulations  as  to  their  use  as  he  may 
deem  necessary.  To  prepare  and  have  printed  all  blank  teachers'  certificates 
for  the  use  of  the  Board  of  Education  and  board  of  examiners;  to  have 
printed  and  distributed  the  course  of  study  prescribed  by  the  State  Board 
of  Education  and  to  have  printed  the  questions  to  be  used  by  the  State 
Board  of  Examiners  and  the  rules  and  regulations  of  the  State  board  govern- 
ing the  same.  He  shall  procure  such  record  books  as  may  be  deemed  neces- 
sary for  keeping  the  records  of  his  office,  the  office  of  the  State  Board  of 
Education,  State  Board  of  Examiners,  and  for  the  offices  of  county  superin- 
tendents of  the  State.  He  shall  also  procure  such  stationery,  postage  stamps 
and  other  office  supplies  as  may  be  necessary  for  conducting  his  office. 
He  shall  prepare  and  publish  from  time  to  time  pamphlets  and  circulars 
in  relation  to  the  observance  by  the  public  schools  of  Arbor  Day,  Flag  Day, 
Washington's  Birthday,  and  such  other  school  holidays  as  may  be  established 
by  law;  also  in  regard  to  school  sanitation,  school  architecture  and  such  other 
subjects  as  the  State  Board  of  Education  may  direct. 

He  shall  certify  to  the  State  Auditor  the  cost  of  the  printing  above  speci- 
fied, and  the  cost  of  said  record  books,  stationery,  stamps,  and  other  office 
supplies  and  expenses,  and  to  whom  the  same  is  due;  and  said  auditor  shall 
draw  his  warrant  on  the  State  Treasurer  in  favor  of  the  person  to  whom  the 
same  is  so  certified  to  be  due,  and  the  said  treasurer  shall  pay  the  said  warrant 
out  of  any  money  to  the  credit  of  the  State  school  fund,  provided,  the  amounts 
so  certified  do  not  exceed  the  sum  of  three  thousand  dollars  annually, 
exclusive  of  printing  the  biennial  reports  and  printing  the  school 
laws. 

(5)  He  shall  be  allowed  a  sum  not  to  exceed  one  thousand  dollars  to  defray 
his  actual  expenses,  itemized  accounts  of  which  shall  be  kept  and  audited 
as  other  accounts,  in  visiting  schools,  teachers'  institutes,  associations, 
etc.,  in  or  outside  of  the  State,  which  amount  shall  be  payable  out  of  the 
State  school  fund  on  warrant  of  the  State  Auditor. 

(6)  To  make  a  printed  report,  on  or  before  the  first  day  of  October  preceding 
each  regular  session  of  the  legislature,  to  the  Governor,  who  shall  transmit 
a  copy  thereof  to  the  legislature.  Said  report  shall  contain  a  full  statement 
of  the  condition  and  amount  of  all  funds  and  property  apportioned  for 
the  purpose  of  education;  the  number  and  grade  of  schools  in  each  county; 
the  number  of  children  in  each  county  between  the  ages  of  six  and  twenty- 
one  years;  the  number  of  such  attending  public  schools;  the  number  of 
children  between  the  ages  of  eight  and  sixteen  years;  the  average  number  of 
children  that  have  attended  the  public  schools  during  the  two  years  previous 
to  July  first  of  that  year;  the  number  attending  private  schools;  the  number 
that  can  read  and  write;  the  amount  of  school  money  raised  by  county 

17 


taxation,  district  taxation,  or  otherwise;  the  amount  expended  for  salaries 
of  teachers  and  for  building  of  school  houses;  a  statement  of  plans  for  the 
management  of  public  schools,  and  such  other  information  relative  to  the 
educational  interests  of  the  State  as  he  may  deem  expedient.  He  shall  cer- 
tify the  cost  of  printing  said  report  to  the  State  Auditor,  who  shall  draw  his 
warrant  on  the  State  Treasurer  in  favor  of  the  person  to  whom  said  amount 
is  due,  and  the  treasurer  shall  pay  said  warrant  out  of  any  money  in  the 
treasury  to  the  credit  of  the  State  school  fund. 

(7)  To  have  the  law  relating  to  public  schools  printed  biennially  in  pamphlet 
form,  and  annexed  thereto  such  forms  as  he  may  be  unable  to  supply  in 
the  shape  of  blanks.  He  shall  certify  the  cost  of  printing  such  pamphlet 
to  the  State  Auditor,  who  shall  draw  his  warrant  on  the  State  Treasurer 
in  favor  of  the  person  to  whom  said  warrant  is  due,  and  the  treasurer  shall 
pay  said  warrant  out  of  any  money  in  the  treasury  to  the  credit  of  the  State 
school  fund. 

(8)  To  supply  school  officers  and  teachers,  school  libraries  and  the  State  library, 
with  one  copy  of  each  of  the  pamphlets  mentioned  in  the  preceding  sub- 
division. 

(9)  To  authenticate  with  the  official  seal  of  the  Board  of  Education  all  writings 
and  papers  issued  from  this  office. 

(10)  To  call  annually  a  meeting  of  the  county  school  superintendents  of  the 
State,  at  such  time  and  place  as  he  may  deem  best,  for  the  discussion  of  ques- 
tions relating  to  the  public  school.  Said  meeting  shall  continue  not  less 
than  two  or  more  than  three  days,  at  the  option  of  the  Superintendent  of 
Public  Instruction.  Each  county  superintendent  shall  be  allowed,  out  of 
the  county  school  fund,  a  remuneration  for  his  actual  expenses  incurred  in 
attending  the  meeting. 
It  will  be  noted  that  the  powers  of  the  State  Superintendent  are  limited  and  his 

duties  general  and  indefinite  in  nature.     He  has  no  effective  means  of  enforcing  even 

the  authority  which  he  possesses. 

Recommended  Duties  op  the  State  Superintendent  of  Public  Instruction. 

We  recommend  that  the  authority  of  the  State  Superintendent  of  Public  In- 
struction be  extended  and  that  he  be  given  complete  control  and  supervision  under 
the  State  Board  of  Education  of  the  Elementary  schools  and  high  schools  of  the 
State,  and  that  he  will  also  act  as  the  executive  officer  of  the  Board  in  controlling 
and  directing  all  the  other  educational  activities  which  are  under  the  control  of  the 
Board,  except  those  which  the  Board  places  under  the  control  of  the  President  of  the 
State  University  and  the  Principals  of  the  two  Normal  schools.  We  also  recommend 
that  he  be  given  power  to  enforce  his  authority.  We  believe  that  the  powers  and 
duties  of  the  State  Superintendent  of  Public  Instruction  should  be  clearly  defined  by 
law,  and  we  recommend  that  his  powers  and  duties  be  as  follows: 

(1)  To  supervise  all  educational  work  supported  in  part  or  in  whole  by  the 
State  except  that  which  is  placed  under  the  control  of  the  President  of  the 
State  University  and  the  Principals  of  the  two  State  Normal  schools,  and 
that  he  shall  report  thereon  to  the  State  Board  of  Education. 

(2)  To  visit  different  parts  of  the  State  in  the  interest  of  education.  He  should 
be  given  assistants  who  will  also  visit  the  schools  of  the  State  and  report 
thereon  to  the  State  Superintendent.     The  work  of  these  assistants  is  ex- 

18 


plained  in  the  discussion  of  the  organization  of  the  State  Department  of 
Education. 

(3)  To  prepare  the  courses  of  study  for  the  public  schools  to  be  presented  to 
the  State  Board  for  final  action  and  to  approve  the  courses  of  study  in  all 
special  schools  before  they  receive  State  aid.  He  should  also  have  auth- 
ority to  approve  the  courses  of  study  of  private  schools  before  they  receive 
a  license  to  operate  in  the  State. 

(4)  To  examine  text  books  and  recommend  to  the  State  Board  the  books  which 
are  to  be  adopted  for  the  State  use.  He  should  also  have  control  of  the 
purchase  and  distribution  of  these  books  to  the  schools  where  they  are  to  be 
used.  The  method  which  we  think  is  desirable  for  their  purchase  and 
distribution  is  stated  in  a  subsequent  section  of  this  report. 

(5)  To  prepare  or  have  prepared  questions  for  examinations  for  teachers'  cer- 
tificates and  to  issue  State  certificates  to  those  who  are  qualified  to  receive 
them  under  regulations  prescribed  by  the  State  Board.  The  method  of 
handling  teachers'  examinations  and  the  establishment  of  the  requirements 
for  State  certificates  are  discussed  later. 

(6)  To  prescribe  the"  records  to  be  kept  by  all  units  of  the  school  organization 
and  to  direct  the  reports  which  are  to  be  submitted  by  each.  It  is  to  be 
expected  that  in  the  reorganization  of  the  State  departments  the  control 
of  all  State  records  and  reports  will  be  centralized  in  one  department.  In 
this  case  the  records  and  reports  to  be  used  by  the  various  units  in  the  school 
organization  will  be  prescribed  by  this  department,  but  until  such  a  re- 
organization takes  place,  the  authority  for  prescribing  records  and  reports 
for  the  school  system  should  be  vested  in  the  State  Superintendent. 

(7)  To  prepare,  publish  and  distribute  matter  for  the  promotion  of  public  school 
work. 

(8)  Collect  reports  from  county  and  city  superintendents  and  from  private 
institutions,  and  to  prepare  and  publish  biennially  a  complete  report  of  the 
status  of  education  in  the  State  containing  such  statistical  data  as  he  may 
think  will  be  of  service  to  both  those  engaged  in  education  and  to  the  public 
in  general. 

(9)  To  compile  and  publish  the  school  laws  of  the  State. 

(10)  To  interpret  school  laws  and  aid  school  officers  and  teachers  in  all  matters 
pertaining  to  the  conduct  of  the  schools. 

(11)  To  enforce  State  laws  and  regulations  by  withholding  from  any  county 
disregarding  them  (pending  the  action  of  the  State  Board  of  Education) 
a  portion  of  the  State  fund. 

(12)  To  hold  an  annual  convention  of  county  and  city  superintendents  and  of 
county  and  city  boards  of  education. 

(13)  To  prepare  or  have  prepared  and  published,  plans  and  specifications  for 
school  buildings.  The  method  of  controlling  expenditures  for  school  build- 
ings is  discussed  subsequently. 

(14)  To  act  as  the  executive  officer  of  the  State  Board  of  Education  with  reference 
to  its  duties  in  connection  with  the  elementary  and  high  schools  of  the 
State. 

19 


Present  Organization  of  the  Office  of  the  State  Superintendent  of  Public 
Instruction. 

There  is  employed  by  the  State  Board  of  Education  in  addition  to  the  State  Super- 
intendent of  Public  Instruction,  the  following:  Assistant  Superintendent,  Director 
of  Research  and  Statistics,  a  certification  clerk  and  three  clerks  and  stenographers. 
In  addition  to  this  staff,  which  is  in  the  office  of  the  State  Superintendent,  there  are 
employed  by  the  State  Board  of  Education,  acting  as  the  State  board  for  Vocational 
Education,  an  assistant  director  of  vocational  education,  three  supervisors  of  vo- 
cational education  and  two  clerical  and  stenographic  assistants.  The  State  Superin- 
tendent of  Public  Instruction  acts  as  State  Director  of  vocational  education,  and  in 
this  capacity  attempts  to  coordinate  the  work  of  the  staff  employed  by  the  State 
Board  of  Vocational  Education  and  the  staff  employed  by  the  State  Board  of  Edu- 
cation. The  present  State  Superintendent  of  Public  Instruction  has  attempted 
to  reduce  the  expenditures  of  her  office  as  much  as  possible,  and  consequently  has  not 
built  up  as  large  a  staff  as  we  believe  is  necessary  for  the  proper  performance  of  the 
duties  of  the  State  Superintendent  if  the  State  Superintendent  is  given  the  powers 
and  duties  which  we  have  recommended  above. 

The  present  expenditures  of  this  office  are  quite  small  when  they  are  compared 
with  the  total  disbursements  for  school  purposes  for  the  State.  The  annual  budget 
of  both  the  office  of  the  State  Superintendent  and  the  office  of  the  Director  of  Voca- 
tional Education  are  given  in  Section  IV  of  this  report,  together  with  comments  with 
reference  thereto.  The  present  staff  of  both  the  office  of  the  State  Superintendent 
and  of  the  office  of  the  Director  of  Vocational  Education  seems  to  be  quite  efficient 
and  the  work  of  these  offices  seems  to  be  done  in  a  thorough  and  capable  manner. 

Recommended  Changes  in  the  Organization  of  the  Office  of  the  State 
Superintendent  of  Public  Instruction. 

If  the  State  Board  of  Education  and  the  State  Superintendent  of  Public  In- 
struction are  to  assume  the  greater  responsibilities  which  we  have  recommended, 
it  will  be  desirable  to  have  a  reorganization  of  the  office  of  the  State  Superintendent 
of  Public  Instruction.     We  recommend  that  the  following  changes  be  made: 

(1)  That  the  office  of  the  Director  of  Vocational  Education  be  abolished  and 
that  the  supervision  of  vocational  education  for  the  State  be  placed  under 
the  direct  control  of  the  State  Superintendent  of  Public  Instruction,  and  that 
he  be  given  a  supervisor  of  vocational  education  who  will  assume  the  duties 
now  performed  by  the  office  of  the  State  Director.  We  do  not  believe 
that  in  the  present  state  of  development  of  education  in  the  State  of  Ari- 
zona it  is  expedient  to  have  as  elaborate  an  organization  for  the  supervision 
of  vocational  education  as  is  now  maintained.  It  is  true  that  the  State 
now  receives  $20,000.00  per  year  for  federal  aid,  and  if  the  present  super- 
visor's staff  be  reduced,  it  is  possible  that  this  aid  might  be  withdrawn. 
Even  though  this  be  true,  we  think  that  the  abolition  of  the  office  of  the  State 
Director  for  Vocational  Education  is  desirable. 

It  seems  entirely  inconsistent  to  have  three  separate  supervisors  for 
vocational  education,  while  at  the  same  time  there  is  no  supervisor  at  all 
for  elementary  schools  or  for  high  schools.  Although  it  is  important  that 
vocational  education  be  encouraged  in  the  State,  it  does  not  seem  to  be 
desirable  that  it  be  encouraged  to  the  detriment  of  the  remainder  of  the 
educational  system. 

20 


We  also  doubt  the  advisability  of  making  separate  appropriations  for 
vocational  education.  We  feel  that  better  results  would  be  obtained  if 
vocational  educational  is  regarded  as  only  a  part  of  the  general  educational 
system  as  a  whole  and  that  the  appropriation  therefor  should  not  be  segre- 
gated as  it  is  at  the  present  time. 
(2)  That  the  office  of  the  State  Superintendent  be  organized  on  a  functional 
basis  so  as  to  better  direct  and  control  the  new  activities  which  we  think 
this  office  should  assume.  We  recommend  that  there  be  established  in  this 
office  the  following  departments  or  divisions: 

(a)  Executive  and  Business  Management. 

(b)  Legal,  School  Laws  and  School  Revenues. 

(c)  Research  and  Statistical. 

(d)  Examination,  Certification  and  Teachers'  Employment. 

(e)  Elementary  Education. 

(f)  Secondary  Education. 

(g)  Vocational  and  Special  Education. 

(h)     Text-books,  Buildings  and  Equipment. 

(i)      Historical,  Library,  Museums,  Publications  and  Editorials. 
The  duties  of  these  various  divisions  should  be  as  follows : 

(a)  The  Executive  Division  should  have  charge  of  the  business  management 
of  the  department,  and  the  head  of  this  division  should  act  as  the  business 
representative  of  the  State  Board  of  Education.  He  should  act  as  pur- 
chasing agent  for  the  State  Department  and  purchase  all  supplies  for  the  use 
of  the  office  of  the  State  Superintendent  and  for  distribution  to  schools. 
It  is  expected  that  in  the  reorganization  of  the  State  departments  all  pur- 
chasing will  be  delegated  to  a  central  purchasing  agent  but  until  this  re- 
organization takes  place  the  foregoing  procedure  is  recommended.  It  is 
recommended  that  the  head  of  this  division  act  as  Assistant  Superintendent 
and  assume  the  duties  of  the  Superintendent  in  the  latter's  absence  from  the 
office. 

(b)  The  Legal,  School  Laws  and  Revenue  Division  should  edit  the  present 
school  laws,  make  recommendations  with  reference  to  changes  in  these 
laws,  interpret  these  for  the  benefit  of  school  officials  and  see  that  the  regu- 
lations and  rules  of  the  State  Board  are  properly  enforced.  It  should  also 
make  studies  with  reference  to  present  sources  of  school  revenues,  the  method 
of  distributing  these  to  the  various  units  of  the  school  system,  and  make 
recommendations  with  reference  to  changes  which  it  thinks  should  be  made. 
The  head  of  this  division  should  apportion  the  State  school  fund  under 
the  direction  of  the  State  Superintendent. 

Until  the  duties  of  the  office  become  more  numerous  we  suggest  that  the 
State  Superintendent  act  as  head  of  this  division. 

(c)  The  Research  and  Statistical  Division  should  have  charge  of  collecting 
statistical  data  with  reference  to  the  schools  of  the  State  and  of  presenting 
this  for  the  use  of  the  State  Superintendent,  State  Board  of  Education, 
State  Legislature,  school  officials  and  the  public.  It  should  carry  on  research 
with  reference  to  methods  of  instruction  and  school  administration  and 
prepare  material  for  publication  and  distribution  to  teachers  and  school 

21 


officials.  It  should  be  responsible  for  prescribing  the  records  and  statistical 
reports  to  be  prepared  by  the  various  units  of  the  school  organization,  and 
should  also  be  responsible  for  seeing  that  the  prescribed  records  and  reports 
are  properly  used.  This  division  has  been  established  by  the  present  State 
Superintendent  and  has  done  some  capable  work.  It  should  be  retained  and 
its  activities  increased. 

(d)  The  Examination,  Certification  and  Employment  Division  should  be  re- 
sponsible for  preparing  the  examination  questions  for  teachers'  certificates, 
the  prescribing  of  rules  for  the  conduct  of  examinations,  for  the  grading 
of  the  papers  and  for  the  issuance  of  certificates.  It  should  also  maintain 
a  list  of  teachers  available  for  employment,  together  with  their  qualifications, 
and  recommend  teachers  to  county  boards  and  city  schools.  If  this  division 
is  established  in  the  office  of  the  State  Superintendent,  the  present  State 
Board  of  Examiners  can  be  abolished,  and  we  think  that  this  procedure  is 
desirable.  There  now  exists  in  the  office  of  the  State  Superintendent  a 
Certification  Clerk.  This  employee  should  be  given  the  necessary  assistance 
and  her  activities  enlarged  to  conform  with  the  foregoing  recommendations. 

(e)  The  Elementary  Education  Division  should  be  responsible  for  the  super- 
,  vision  and  direction  of  the  elementary  schools  of  the  State.     The  head  of 

this*  division  should  act  as  State  Supervisor  of  Elementary  Education,  and 
in  this  capacity  should  visit  the  elementary  schools  of  the  State  and  work 
with  the  county  superintendents  in  formulating  and  carrying  out  a  program 
of  elementary  education.  This  division  should  study  the  means  for  im- 
proving the  elementary  schools  and  should  attempt  in  every  way  possible 
to  be  of  service  to  school  patrons,  school  officials  and  school  teachers.  This 
division  does  not  now  exist  in  the  office  of  the  State  Superintendent. 

(f)  The  secondary  Education  Division  should  have  supervision  over  the  high 
schools  of  the  State,  and  the  head  of  this  division  should  act  as  Supervisor 
of  high  schools.  It  should  be  his  duty  to  classify  and  grade  the  high  schools 
of  the  State  and  inspect  them  from  time  to  time  to  see  that  they  comply 
with  State  requirements.  He  should  work  with  city  superintendents  and  high 
school  principals  in  reorganizing  and  developing  the  high  school  course  of 
study.     This  division  is  not  now  existing. 

(g)  The  Vocational  and  Special  Education  Division  should  have  supervision 
over  the  vocational  education  of  the  State,  and  should  also  supervise  all  schools 
giving  special  kinds  of  training,  including  private  schools  of  the  State. 
The  head  of  this  division  should  act  as  Supervisor  of  Vocational  and  Special 
Education,  and  should  inspect  all  schools  which  are  under  his  control.  It 
is  particularly  urged  that  special  attention  be  given  to  the  courses  in  com- 
mercial subjects  which  are  given  in  the  various  schools  in  the  State.  Our 
survey  indicates  to  us  that  the  supervision  of  this  branch  of  education  has 
been  neglected  during  the  past  and  that  it  is  in  need  of  immediate  and 
thorough  attention.  The  Director  of  Vocational  Education  has  exercised 
supervision  over  courses  in  agriculture,  courses  in  manual  arts  and  courses 
in  domestic  science,  but  little  or  no  supervision  has  been  exercised  over  courses 
in  commercial  subjects. 

(h)  The  Text-books,  Buildings  and  Equipment  Division  should  have  super- 
vision over  the  selection  of  text-books,  the  design  of  school  buildings  and 
school  equipment.     In  subsequent  pages  of  this  report  the  method  which 

22 


we  think  desirable  for  selecting  and  handling  text-books  is  explained  in  detail' 
The  head  of  this  division  should  have  control,  however,  of  the  detail  and 
clerical  work  involved  in  the  adoption  of  text-books,  and  should  be  respon- 
sible for  seeing  that  the  adopted  text-books  are  used.  This  division  should 
also  be  responsible  for  formulating  standard  plans  for  school  buildings  which 
will  be  provided  for  the  use  of  school  officials.  It  is  hoped  that  in  the  re- 
organization of  the  State  departments,  there  will  be  established  a  depart- 
ment of  public  works  which  will  be  responsible  for  supervising  the  design 
and  construction  of  all  public  buildings  of  the  State.  If  this  reorganization 
is  effected,  the  design  of  school  buildings  will  then  be  in  the  hands  of  the  de- 
partment of  public  works,  but  this  department  should  work  in  close  cooperation 
with  the  State  Superintendent  of  Public  Instruction.  This  division  should 
prepare  a  list  of  approved  equipment  for  use  in  the  public  schools  of  the 
State,  and  should  also  prepare  a  list  of  the  approved  companies  from  which 
equipment  and  supplies  can  be  purchased.  This  procedure  will  prevent 
unscrupulous  companies  from  taking  advantage  of  school  officials  in  the  sale 
of  equipment  and  supplies. 
(i)  The  Historical,  Library,  Museum  and  Editorial  Division  will  have  control 
and  supervision  of  the  various  educational  activities  which  are  outside  of  the 
formal  instruction  given  in  the  class  room.  It  is  thought  that  much  may  be 
.done  toward  furthering  these  activities  which  will  be  of  educational  value  to 
the  people  of  the  State  as  a  whole.  This  department  should  also  be  respon- 
sible for  editing  all  the  publications  of  the  State  Department,  and  no  publi- 
cation should  be  permitted  which  has  not  received  the  approval  of  this  division. 

Illustration  of  the  Reorganized  State  Department. 

If  the  State  Board  of  Education  and  the  office  of  the  State  Superintendent  of  Public 
Instruction  is  reorganized  in  accordance  with  the  foregoing  recommendation,  the 
organization  of  the  State  Department  of  Education  will  appear  as  represented  in 
Exhibit  1.  It  should  be  understood  that  we  do  not  intend  to  insist  that  each  of  the 
functional  divisions  which  we  recommend,  and  which  are  illustrated  in  this  exhibit, 
should  necessarily  be  under  the  control  of  a  separate  individual.  It  may  not  be  thought 
expedient  to  incur  sufficient  expense  to  make  this  possible  and  the  present  duties  of  the 
State  Department  may  not  be  sufficiently  numerous  to  make  this  necessary.  It  is  our 
belief,  however,  that  these  separate  divisions  should  be  set  up  in  the  State  Department 
so  that  the  responsibilities  of  all  these  separate  groups  of  activities  may  be  definitely 
shown. 

It  is,  of  course,  possible  that  one  individual  may  act  as  head  of  two  or  more  divisions, 
but  the  fact  that  the  divisions  are  clearly  shown  will  facilitate  the  performance  of  the 
activities  which  they  represent. 

County  Superintendents. 

Relation  of  County  Superintendents  to  State  Organizations. 

The  County  Superintendents  of  Schools  is  the  immediate  subordinate  of  the  State 
Superintendent  in  the  State  organization  of  public  schools.  He  is  nominally  the  chief 
executive  officer  of  the  county  schools  but,  as  we  will  see  later,  his  authority  is  so 
limited  that  in  manj'  respects  he  fails  to  accomplish  this  end.  Theoretically  the  County 
Superintendent  bears  the  same  relation  to  the  county  schools  that  the  Superintendent 
bears  to  the  schools  of  the  State,  and  both  bear  certain  responsibilities  in  school  admin- 

23 


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istration  and  certain  duties  and  responsibilities  toward  each  other.  Actually  the 
relation  of  the  State  Superintendent  to  the  County  Superintendent  and  vice  versa 
depends  almost  entirely  on  the  desires  of  the  incumbents  of  these  offices  at  any  particu- 
lar time.  Under  the  present  loosely  organized  school  system  they  can  practically 
have  as  little  or  as  much  to  do  with  each  other  as  they  please. 

Selection  of  County  Superintendent. 

The  county  superintendents  of  Arizona  are  elected  by  popular  vote  at  the  regular 
general  election.  This  method  of  selection  is  subject  to  all  the  objections  which  were 
urged  against  the  same  method  of  selecting  the  State  Superintendent. 

It  makes  the  county  superintendency  a  political  and  not  a  professional  office.  No 
state  attempts  to  elect  the  president  of  its  State  University  by  popular  vote.  It  is 
fully  realized  that  the  people  as  a  whole  cannot  wisely  select  an  expert  for  such  a  posi- 
tion. There  is  no  more  reason  to  believe  that  they  can  properly  select  a  State  Super- 
intendent or  County  Superintendent  of  schools,  both  of  whom  should  be  educational 
experts.  The  stockholders  of  a  corporation  do  not  attempt  to  select  its  president. 
They  select  a  board  of  directors  who  in  turn  select  the  chief  executive  officer.  It  has 
long  been  realized  in  business  administration  that  men  of  executive  ability  are  rare 
and  their  selection  is  a  matter  of  such  importance  that  it  cannot  be  left  to  a  large  body 
to  decide  hurriedly,  but  must  be  delegated  to  a  deliberative  body  composed  of  a  few 
who  will  not  be  swayed  by  superficial  considerations.  We  think  the  same  principle 
is  applicable  to  the  selection  of  school  officials.  Its  applicability  has  long  been  recog- 
nized in  the  selection  of  city  superintendents  and  college  and  university  executives. 

Education  has  now  become  an  established  profession;  the  county  superintendent 
must  be  an  educator,  not  a  politician,  and  must  be  selected  because  of  professional 
fitness.  So  long  as  he  is  elected  at  a  general  political  election  every  two  years,  depend- 
ing for  success  upon  his  ability  to  get  votes  instead  of  on  his  ability  to  supervise  schools, 
the  position  will  not  appeal  to  many  competent  persons  trained  in  the  educational 
field.  The  method  of  selection  which  we  think  desirable  is  explained  in  the  discussion 
of  the  County  Board  of  Education. 

Salary  and  Term  of  Office. 

The  present  salary  of  the  County  Superintendents  of  Arizona  is  totally  inadequate 
to  secure  competent  men  and  women  for  these  positions.  Those  who  take  these 
positions  at  present  do  so  for  one  of  three  reasons. 

(1)  They  desire  to  obtain  the  experience  which  the  office  affords  as  a  preparation 
for  securing  other  employment.  Under  these  circumstances  they  regard  the 
office  as  temporary  employment  only.  Those  who  take  the  office  for  this 
reason  usually  make  the  best  superintendents,  for  they  are  ambitious  and 
they  try  to  accomplish  definite  results.  They  are  likely  to  be  inexperienced 
however  and  their  brief  term  prevents  the  formulation  and  carrying  out  of  a 
definite  program. 

(2)  They  desire  to  hold  office  because  of  circumstances  peculiar  to  themselves 
which  make  it  desirable  that  they  seek  at  least  temporary  employment  in  the 
locality  where  they  live  and  where  opportunities  for  the  employment  for 
which  they  are  qualified  may  be  limited.  In  some  cases  these  superintendents 
are  capable,  but  there  is  no  assurance  that  they  will  be. 

(3)  They  are  not  qualified  by  experience  or  training  to  seek  more  remunerative 
positions.     In  such  cases  they  are  usually  not  competent  for  county  super- 

25 


intendents,  especially  if  the  County  Superintendent  is  to  perform  the  larger 

tasks  recommended  in  this  report. 
Both  the  low  salary  and  the  political  nature  of  the  office  tend  to  make  the  term  of 
the  County  Superintendent  short.  In  fact  if  a  county  superintendent  seeks  to  remain 
in  office  more  than  two  terms,  opposition  is  offered  on  the  ground  that  the  office  should 
be  "passed  around."  Many  fail  to  realize  that  the  County  Superintendent  like  the 
City  Superintendent  should  be  retained  in  office  as  long  as  he  renders  satisfactory 
service.  A  proper  conception  of  the  function  of  the  County  Superintendency  cannot 
be  expected  so  long  as  it  remains  a  political  office. 

Qualifications  of  County  Superintendent. 

At  present  the  only  qualification  required  for  a  county  superintendent  is  that  he 
be  a  legal  voter.  The  need  for  the  establishment  of  some  qualification  is  apparent  to 
all  those  engaged  in  educational  work.  Every  person  with  whom  we  talked  when 
making  this  survey  was  of  the  opinion  that  such  qualifications  should  be  established. 
Without  attempting  to  state  what  these  qualifications  should  be,  we  suggest  that  they 
should  include  the  following: 

(a)  Educational  training. 

(b)  Teaching  experience. 

(c)  Eligibility  for  certificate  of  a  prescribed  grade. 

It  is  desirable  that  the  requirements  be  stated  in  some  such  form  as  the  present 
requirements  for  teachers'  certificates,  where  the  minimum  increases  each  year  over  a 
period  of  years.  This  procedure  would  make  it  possible  for  some  competent  candidates 
to  make  themselves  eligible,  and  would  prevent  a  too  abrupt  change  from  the  present 
situation.  The  requirement  should  not  provide  for  the  candidate  to  possess  a  certificate 
issued  by  the  State  at  the  time  of  his  election,  but  only  that  he  be  eligible  to  receive 
such  a  certificate.  The  reason  for  this  distinction  is  to  give  those  responsible  for  the 
selection  of  the  County  Superintendent  an  opportunity  to  select  from  those  without 
the  State  if  they  so  desire. 

The  legislature  may  well  establish  by  law  the  minimum  qualifications  of  the  County 
Superintendent,  and  at  the  same  time  grant  the  State  Board  the  authority  to  increase 
these  when  it  sees  fit. 

Present  Duties  of  County  Superintendent. 

The  present  duties  of  the  County  Superintendent  of  schools  as  established  by  law 
are  as  follows:     (School  Laws  Par.  2708-9-10-11). 

"Par.  2708.     It  shall  be  the  duty  of  the  county  school  superintendent  of  each 
county: 

1. — To  apportion  the  school  moneys  to  each  district  of  his  county,  and  to  notify 
the  county  treasurer,  in  writing,  of  the  amount  apportioned  to  each  district, 
and  to  notify,  in  writing,  the  trustees  of  each  school  district  in  his  county  the 
amount  apportioned  to  their  several  districts. 

2. — On  the  order  of  the  board  of  school  trustees  of  any  district,  to  draw  his  warrant 
on  the  county  treasurer  for  all  necessary  expenses  against  the  school  fund  of 
any  such  districts;  the  warrants  must  be  drawn  in  the  order  in  which  the 
vouchers  therefor  are  filed  in  his  office.  No  warrant  shall  be  drawn  unless 
the  money  is  in  the  proper  fund  to  pay  it,  nor  shall  any  warrant  for  any 
teachers'  salary  be  drawn  unless  the  voucher  shall  state  the  monthly  salary 

26 


of  the  teacher  and  the  name  of  the  school  month  for  which  said  salary  is  due. 
Upon  receipt  of  such  voucher  the  county  superintendent  shall  draw  his  warrant 
upon  the  county  treasurer  in  favor  of  the  parties,  and  for  the  amount  stated 
in  such  voucher.  To  keep  open  to  the  inspection  of  the  public  a  register  of 
warrants  showing  the  funds  upon  which  the  warrants  have  been  drawn,  the 
number  thereof,  in  whose  favor,  and  for  what  purpose  drawn,  and  also  a 
receipt  from  the  person  to  whom  the  warrant  was  delivered. 

3. — To  preside  over  teachers'  institutes  held  in  his  county,  and  to  secure  the 
attendance  thereat  of  lecturers  competent  to  instruct  in  the  art  of  teaching; 
to  enforce  the  course  of  study,  the  use  of  the  adopted  text-books,  and  the 
rules  and  regulations  for  examinations  prescribed  by  the  State  Board  of 
Examiners. 

4. — To  conduct  examinations  of  applicants  for  teachers'  certificates  in  accordance 
with  such  rules  and  regulations  as  may  be  prescribed. 

5. — To  distribute  all  laws,  reports,  circulars,  instructions  and  blanks  which  he 
may  receive  for  the  use  of  school  officers. 

6. — To  keep  in  his  office  the  reports  of  the  Superintendent  of  Public  Instruction, 
the  reports  of  the  school  trustees,  census  marshals  and  teachers  received  by 
him,  to  record  all  official  acts  in  a  book  provided  for  that  purpose  through 
the  office  of  the  Superintendent  of  Public  Instruction,  and  at  the  close  of  his 
term  of  office  to  deliver  over  to  his  successor  such  records  and  all  documents, 
books  and  papers  belonging  to  his  office.  The  office  of  the  county  school 
superintendent  shall  be  at  the  county  seat  of  each  of  the  respective  counties; 
provided,  however,  that  this  shall  not  apply  to  counties  having  an  assessed 
valuation  of  less  than  five  million  dollars. 

7. — To  appoint  trustees  of  school  districts  to  fill  all  vacancies  caused  by  a  failure 
to  elect  or  otherwise.  Such  appointees  shall  hold  office  for  the  full  period  of 
the  vacant  term. 

8. — To  make  reports,  when  directed  by  the  Superintendent  of  Public  Instruction, 
showing  such  matters  relating  to  public  schools  in  his  county  as  may  be 
required  of  him,  on  the  blanks  furnished  him  by  the  Superintendent  of  Public 
Instruction. 

9. — To  notify  immediately  the  board  of  school  trustees  of  the  several  districts  in 
his  county,  upon  the  receipt  of  notice  from  the  State  Board  of  Education,  of 
any  meeting  to  be  held  by  them  for  the  purpose  of  examining  or  inquiring 
into  the  expediency  of  a  change  of  text-books,  as  provided  in  subdivision  5  of 
Section  4  (Par.  2697)  of  this  Title. 
10. — To  visit  and  examine  each  school  in  his  county  at  least  twice  in  each  year; 
provided  he  need  not  visit  such  schools  as  employ  a  principal  or  a  city  super- 
intendent of  schools  unless  he  deem  it  necessary.  He  may  deputize  some 
competent  person,  residing  in  the  vicinity  of  the  school  located  fifty  miles 
or  more  from  the  county  seat  to  visit  such  school.  In  addition  to  the  salary 
already  allowed  by  law,  he  shall  receive  his  traveling  expenses.  Such  expense 
account  shall  be  audited  and  allowed  by  the  board  of  supervisors  as  other 
claims  are  audited  and  allowed,  and  shall  be  paid  out  of  the  county  school 
fund. 
11. — To  attend  such  annual  meetings  of  the  county  school  superintendents  as  may 
be  called  by  the  Superintendent  of  Public  Instruction. 

27 


12. — To  allow,  by  and  with  the  consent  of  the  Board  of  Supervisors,  on  his  warrant 
a  sum  not  to  exceed  ten  dollars  ($10.00)  per  month  per  pupil,  of  compulsory 
school  age,  living  at  such  a  distance  or  in  such  inaccessible  places  that  com- 
pulsory attendance  is  impracticable  or  inconsistent,  toward  the  education 
of  such  pupils.  The  said  money  may  be  used  by  the  County  School  Super- 
intendent in  whatever  manner  he  may  deem  for  the  best  interest  of  the  pupils 
and  said  money  shall  be  paid  out  of  the  reserve  fund  of  the  county;  provided, 
that  the  said  monthly  allowance  shall  be  based  on  a  school  month  of  twenty 
days  or  a  pro  rata  thereof  as  certified  thereto  by  the  teacher  in  charge,  and 
provided,  further,  that  the  attendance  of  all  pupils  living  in  an  organized 
school  district  shall  be  counted  by  said  district  unless  excused  by  the  school 
trustees  of  said  district. 

Par.  2709.  He  shall,  when  there  is  sufficient  money  in  the  fund  of  any  school 
district  to  maintain  school  therein  for  eight  months,  if  the  trustees  fail  or  refuse 
to  have  such  school  kept,  appoint  a  teacher  and  open  and  keep  open  such  school, 
and  may  draw  his  warrant  upon  the  fund  of  such  school  district  for  the  expense 
incurred. 

Par.  2710.  By  and  with  the  advice  and  consent  of  the  board  of  supervisors, 
the  county  school  superintendent  may  appoint  a  deputy  whenever  it  may  be 
necessary  to  properly  perform  the  duties  of  his  office;  and,  until  otherwise  provided 
by  law,  the  salary  of  any  such  deputy  shall  be  fixed  by  the  board  of  supervisors. 
(See  Chap.  162,  Session  Laws,  1919). 

Par.  2711.  He  may,  in  his  discretion,  require  the  trustees  of  any  district  to 
repair  the  school  buildings  or  property,  or  to  abate  a  nuisance  in  or  about  the 
premises,  if  such  repairs  or  abatement  can  be  done  for  a  sum  not  exceeding  one 
hundred  dollars,  and  there  is  sufficient  amount  of  money  in  the  treasury  to  the 
credit  of  the  district.  He  may  also,  in  all  cases  require  the  trustees  to  provide 
suitable  outhouses;  and  if  the  trustees  neglect  to  make  such  provisions,  he  may 
cause  it  to  be  done  and  pay  for  it  on  his  warrant  on  the  county  treasurer,  payable 
out  of  the  money  to  the  credit  of  the  district;  provided,  said  warrant  shall  be 
countersigned  by  the  chairman  of  the  board  of  supervisors. 

Par.  2712.  The  county  superintendent  of  schools  shall  be  elected  for  a 
period  of  two  years,  and  shall  hold  office  until  his  successor  shall  have  qualified." 

Criticism  of  Present  Duties. 

The  present  duties  of  the  County  Superintendent  are  mostly  of  a  clerical  nature. 
A  considerable  part  of  his  time  must  be  spent  in  his  office  performing  clerical  routine. 
His  other  duties  are  of  a  general  nature  and  he  lacks  authority  to  accomplish  the  things 
which  he  should  be  most  qualified  to  do.  The  following  are  indicative  of  his  lack  of 
authority : 

(1)  The  district  school  boards  submit  vouchers  to  him  and  in  response  to  these 
he  issues  warrants  on  the  county  treasurer.  In  doing  this  he  acts  entirely  in 
a  clerical  capacity.  He  has  no  control  over  the  disbursements  of  the  district 
boards  and  cannot  refuse  to  issue  a  warrant  for  any  voucher  submitted  to 
him,  however  much  he  may  doubt  the  propriety  of  the  disbursement  for  which 
it  calls. 

(2)  The  district  boards  submit  to  the  county  superintendent  their  estimates  of 
expenditures  and  he  transmits  them  to  the  county  board  of  supervisors.     He 

28 


has  no  authority  over  these  estimates  and  can  neither  increase  nor  decrease 
them. 

(3)  The  law  prescribes  that  he  shall  visit  each  school  in  the  county  twice  each 
year,  but  he  has  no  authority  in  directing  the  school  which  is  entirely  under 
the  control  of  the  local  board.  He  may  make  suggestions  to  the  teachers  or 
school  board,  but  they  can  do  as  they  please  with  reference  to  following  these. 
He  has  no  control  of  the  appointment  or  promotion  of  the  teacher  and  con- 
sequently the  latter  has  no  direct  incentive  for  carrying  out  the  wishes  of  the 
County  Superintendent.  If  the  County  Superintendent  and  the  board  do 
not  agree  it  is  to  the  interest  of  the  teacher  to  follow  the  wishes  of  the  board. 

(4)  The  district  and  city  boards  submit  requisitions  for  text-books  which  the 
County  Superintendent  forwards  to  the  State  Superintendent.  The  County 
Superintendent  has  no  authority  over  these  requisitions  and  acts  as  only  a 
clerical  intermediary  in  collecting  them  and  forwarding  them  to  the  State 
Superintendent. 

Efficient  administration  requires  the  fixing  of  definite  responsibility  and  the  con- 
ferring of  adequate  authority  to  make  the  meeting  of  this  responsibility  possible.  In 
the  present  school  organization  of  the  State  of  Arizona  the  County  Superintendent  has 
neither  definite  responsibility  nor  adequate  authority.  It  is  true  that  many  of  the 
superintendents  succeed  in  winning  the  confidence  of  teachers  and  school  boards,  and 
are  able  to  exercise  considerable  influence  as  a  consequence.  To  do  this  is  particularly 
difficult,  however,  because  of  the  constant  and  rapid  change  in  teachers  and  in  the 
personnel  of  the  school  boards.  By  the  time  the  superintendent  succeeds  in  getting 
the  cooperation  of  the  teacher  and  board,  the  teacher  leaves  and  the  members  of  the 
school  board  change. 

Another  very  serious  defect  in  the  present  organization  is  that  the  County  Super- 
intendent has  to  give  so  much  time  to  routine  clerical  duties  that  he  does  not  have 
time  to  adequately  supervise  the  rural  schools.  In  some  of  the  counties  the  super- 
intendent has  no  assistant  whatever  and  in  other  counties  he  has  only  part  time  assis- 
tants. The  need  for  adequate  supervision  of  the  rural  schools  of  Arizona  is  very  great. 
There  is  a  constant  shifting  of  the  teaching  force  and  it  is  largely  recruited  from  without 
the  State.  Such  teachers  need  in  a  special  manner  professional  advice  and  instruction 
to  help  them  organize  and  conduct  schools  successfully,  and  to  make  such  adaptations 
of  school  subjects  to  community  needs  as  modern  ideas  of  education  demand.  This 
direction  only  experienced  supervisors  who  are  free  from  responsibility  from  clerical 
duties  can  give. 

Recommended  Duties  of  County  Superintendent. 

The  duties  of  the  County  Superintendent  are  dependent  in  a  large  degree  on  the 
county  organization  for  school  administration.  We  will  postpone  a  statement  of  what 
we  think  these  duties  should  be  until  we  have  discussed  the  organization  and  duties 
of  the  County  Board  of  Education. 

Board  of  Trustees. 

Present  Authority  of  Board  of  Trustees. 

Each  county  is  divided  into  school  districts  and  each  district  is  under  the  control 
of  a  board  of  trustees.  The  principal  powers  and  duties  of  the  board  of  trustees  are 
stated  in  the  following  quotation  from  the  School  Laws  of  the  State  (Par.  2733). 

29 


"Par.  2733.     The  powers  and  duties  of  the  board  of  trustees  of  the  school  dis- 
tricts are  as  follows: 

1. — It  shall  be  the  duty  of  the  trustees,  any  two  of  whom  shall  constitute  a  quorum 
for  the  transaction  of  business,  to  meet  at  such  place  in  the  district  as  may  be 
most  convenient,  on  the  first  Saturday  of  April  next  following  the  election, 
to  organize  by  electing  one  of  their  number  president  of  the  board  and  one 
of  their  number  clerk,  and  notify  the  county  school  superintendent  of  the  same. 

2. — To  prescribe  and  enforce  rules  not  inconsistent  with  law  or  those  prescribed 
by  the  State  Board  of  Education  for  their  own  government  and  the  govern- 
ment of  the  schools.  They  shall  segregate  pupils  of  the  African  race  from 
pupils  of  the  Caucasian  race  in  all  schools  other  than  High  Schools,  and  to 
that  end  are  empowered  to  provide  all  accommodations  made  necessary  by 
by  such  segregations. 

Section  2.  Whenever  there  shall  be  registered  in  any  High  School,  Union 
High  School,  or  County  High  School  in  the  State  of  Arizona  twenty-five  or 
more  pupils  of  the  African  Race,  the  Board  of  Trustees  of  any  such  High 
School  shall,  upon  petition  of  fifteen  percent  of  the  school  electors,  as  shown 
by  the  poll  list  at  the  last  preceding  annual  school  election,  residing  in  the 
district,  call  an  election  to  determine  whether  or  not  such  pupils  of  the 
African  Race  shall  be  segregated  from  the  pupils  of  the  Caucasian  race..  The 
question  to  be  submitted,  including  the  insertion  therein  of  the  estimated 
cost  to  the  district  of  such  segregation,  shall  be  substantially  in  the  following 
form:  "Are  you  in  favor  of  segregating  the  pupils  of  the  African  race  from 
the  pupils  of  the  Caucasian  race  on  condition  that  the  Board  of  Trustees 
shall  provide  equal  accommodations  and  facilities  for  pupils  of  the  African 
race  as  are  now  and  may  be  hereafter  provided  for  pupils  of  the  Caucasian 
race;  it  being  understood  that  the  estimated  cost  of  segregation  at  the  present 
time  will  be  $ over  and  above  the  cost  of  main- 
taining the  school  without  such  segregation." 

In  other  respects  the  election  shall  be  called  and  conducted  under  the 
same  conditions  as  apply  in  the  regular  annual  school  election  except  as  to 
the  time  of  holding  the  election  and  that  the  notices  shall  state  specifically 
the  information  necessary  for  voting  intelligently  on  the  question. 

If  a  majority  of  the  electors  voting  at  such  election  vote  in  favor  of  such 
segregation  then  the  school  trustees  of  any  such  high  school  are  hereby 
authorized  and  directed  to  segregate  the  pupils  of  the  African  race  from  the 
pupils  of  the  Caucasian  race  and  shall  provide  equal  accommodations  and 
facilities  for  such  pupils  of  the  African  race  as  are  now  and  may  be  hereafter 
provided  for  the  pupils  of  the  Caucasian  race  in  any  such  high  schools. 

3. — To  manage  and  control  the  school  property  within  their  districts. 

4. — To  purchase  such  school  furniture,  apparatus,  equipment  and  supplies  as 
they  may  deem  advisable  for  the  use  of  the  schools. 

5. — To  rent,  furnish,  repair  and  insure  the  school  property  of  their  respective 
districts. 

6. — When  directed  by  a  vote  of  the  district,  to  build  school  houses,  or  to  purchase 
or  sell  school  sites. 

7. — To  make,  in  the  name  of  the  district,  conveyances  of  all  property  belonging 
to  the  district  and  sold  by  them. 

30 


Subdivision  8.  To  employ  under  written  contract,  all  employees  of  the  schools, 
Board  of  Trustees  may,  at  any  time  after  the  annual  school  election  and 
qualification  of  the  new  members  of  the  school  board,  enter  into  contracts 
with  teachers,  principals,  janitors,  attendance  officers,  school  physician, 
nurses,  and  such  other  employees  as  are  necessary  for  the  succeeding  year, 
and  fix  their  salaries.  No  relative  of  any  trustee  shall  be  employed  in  the 
district  where  he  is  a  trustee,  except  by  the  unanimous  consent  of  the  board 
of  trustees.  The  term  "relative"  as  used  in  this  section  shall  be  taken  to 
include  the  husband  and  wife  of  a  trustee,  a  relative  by  affinity  or  a  relative 
by  consanguinity  within  the  second  degree;  provided,  however,  that  boards 
of  trustees  shall  not  employ  any  teacher  in  any  school  supported  by  public 
funds  or  any  part  thereof  until  such  teacher  has  received  a  ■  certificate  of 
qualification  therefor,  granted  by  the  proper  authorities. 

Boards  of  trustees  of  districts  having  an  average  daily  attendance  of  five 
hundred  (500)  or  more  may  employ  a  city  superintendent  of  school  or  princi- 
pals, or  boards  of  trustees  of  two  or  more  contiguous  districts  having  an 
average  daily  attendance  of  five  hundred  (500)  or  more  may  jointly  employ 
a  principal.  The  salary  of  such  principal  shall  be  pro-rated  among  the 
districts  employing  him  in  accordance  with  the  number  of  children  of  school 
age,  as  shown  by  the  last  school  census,  in  the  district.  Such  principal  must 
hold  a  first  grade  state  or  life  certificate.  Boards  of  trustees  may,  whenever 
they  deem  it  advisable,  employ  city  superintendents  of  schools  and  principals 
for  any  term  not  exceeding  four  (4)  years. 

Under  such  conditions  as  are  provided  for  by  the  law,  boards  of  trustees 
may  employ  such  special  teachers  in  drawing,  music,  domestic  science, 
manual  training,  kindergarten,  commercial  work,  agricultural  and  other 
special  subjects  as  they  shall  deem  advisable. 

9. — To  expel  pupils  for  misconduct  and  to  exclude  from  the  primary  grades 
children  under  six  years  of  age. 

10. — To  inforce  in  schools  the  course  of  study  and  the  use  of  text-books,  pre- 
scribed and  adopted  by  the  State  Board  of  Education. 

11. — To  appoint  district  librarians  and  enforce  the  rules  prescribed  for  the  govern- 
ment of  school  libraries. 

12. — To  exclude  from  schools  and  school  libraries  all  books,  publications  or  papers 
of  a  sectarian,  partisan  or  denominational  character. 

13. — The  board  of  trustees  of  any  school  district  may  admit  pupils  from  any  other 
district  upon  the  written  permit  from  the  board  of  trustees  of  such  other 
district;  provided,  however,  that  if  the  board  admits  a  pupil  from  any  other 
district  without  such  written  permit  the  attendance  of  such  pupil  shall  be 
credited  to  the  district  in  which  such  pupil  resides. 

14. — On  the  first  day  of  February  in  each  year  to  appoint  a  school  census  marshal 
and  notify  the  county  school  superintendent  thereof. 

15. — To  make  an  annual  report  on  or  before  the  first  day  of  July  to  the  county 
school  superintendent,  in  the  manner  and  form,  and  on  the  blanks  pre- 
scribed by  the  superintendent  of  public  instruction  or  county  school  super- 
intendent. 

16. — To  make  a  report  whenever  required,  directly  to  the  Superintendent  of  Pub- 
lic Instruction,  or  to  the  county  school  superintendent. 

31 


17. — To  visit  every  school  in  the  district,  and  examine  carefully  into  its  manage- 
ment, condition  and  needs. 
17H- — To  provide  transportation  for  any  child  or  children  when  they  deem  for  the 
best  interest  of  the  district. 
18. — Boards  of  trustees  may  call  meetings  of  the  qualified  school  electors  of  the 
district  for  consultation  in  regard  to  any  litigation  in  which  the  district  may 
be  engaged  or  likely  to  become  engaged,  or  in  regard  to  any  other  affairs  of 
the  district  not  otherwise  provided  for,  or  upon  a  petition  of  fifteen  percent 
of  the  qualified  electors  of  their  district,  as  shown  by  the  last  annual  school 
election,  they  must  call  such  meeting." 

It  can  be  seen  from  the  foregoing  quotation  that  the  board  of  trustees  has  almost 
unlimited  control  of  the  school  or  schools  which  are  maintained  in  its  district.  It 
selects  the  teacher,  decides  on  her  salary,  purchases  the  equipment  and  supplies  for 
the  use  of  the  schools,  determines  on  the  size  and  design  of  new  buildings,  makes  up 
the  yearly  budget  and  in  short  has  unlimited  control  of  the  educational  and  financial 
administration  of  the  schools. 

Criticism  of  the  Powers  of  Board  of  Trustees. 

The  unlimited  authority  now  exercised  by  the  board  of  trustees  is  not  conducive 
to  the  best  interests  of  the  schools.  It  results  in  placing  the  largest  amount  of  author- 
ity with  reference  to  the  public  schools  in  the  hands  of  those  who  are  least  capable  of 
exercising  it.  The  members  of  the  typical  board  of  trustees  are  experts  neither  in 
educational  nor  financial  management,  yet  they  have  control  of  the  administration  of 
both  the  educational  and  financial  affairs  of  the  schools.  They  are  not  qualified  to 
select  teachers  or  to  judge  the  work  of  those  selected.  They  are  not  qualified  to  judge 
the  supplies  and  equipment  needed  nor  to  select  that  which  they  have  decided  to 
purchase.  They  are  no  more  qualified  to  do  these  things  than  are  the  teachers  qualified 
to  tell  the  members  of  the  school  board  how  they  should  run  their  mines  or  their 
ranches.  It  is  true  that  if  the  board  had  an  executive  officer  who  was  competent  to 
advise  them  and  make  recommendations  in  the  manner  in  which  a  county  board  may 
be  advised  by  a  county  superintendent  or  a  city  board  is  advised  by  the  city  super- 
intendent they  might  function  satisfactorily,  but  under  the  present  plan  they  have  no 
such  assistance  and  consequently  act  more  or  less  blindly.  It  is  true  that  in  some  cases 
boards  are  chosen  which  are  especially  capable  and  which  administer  the  schools 
efficiently.     We  believe,  however,  that  this  is  the  exception  rather  than  the  rule. 

Most  of  the  uneconomical  expenditures  of  school  funds  which  came  to  our  notice 
were  traceable  to  the  district  plan  of  school  organization.  In  some  cases  school 
boards  have  purchased  supplies  for  which  they  have  little  or  no  need  and  have  neglected 
to  purchase  supplies  and  equipment  for  which  there  is  urgent  need.  In  other  cases 
excessive  prices  have  been  paid  for  supplies  because  they  have  been  purchased  in  small 
quantities.  In  some  cases  buildings  have  been  constructed  which  are  far  beyond  the 
needs  of  the  school  population  and  in  other  cases  buildings  are  inadequate  and  delapi- 
dated.  In  one  or  two  cases  buildings  looked  as  if  they  should  be  condemned.  The 
county  superintendent  in  one  case  had  sought  to  obtain  the  abandonment  of  a  building 
which  was  regarded  dangerous,  but  was  without  authority  to  secure  its  condemnation. 
In  some  cases  we  found  numerous  charts  and  maps  hanging  on  the  walls  which  the 
teachers  said  were  little  used  and  some  not  used  at  all,  while  there  were  no  library 
books  or  playground  equipment.  The  charts  and  maps  had  been  purchased  because 
clever  salesmen  had  been  able  to  sell  them  to  members  of  the  board.     In  some  schools 

32 


in  the  heart  of  the  mining  district  we  found  large  and  expensive  agricultural  charts 
which  had  been  sold  to  the  board  without  the  advice  or  consent  of  the  teacher. 

In  most  of  the  schools  we  visited  there  was  a  noticeable  absence  of  libraries.  There 
is  probably  nothing  that  would  do  more  for  the  education  of  both  the  pupils  and  their 
parents  than  a  well  chosen  library.  We  are  led  to  believe  that  libraries  have  not  been 
purchased  because  the  local  boards  do  not  realize  their  value.  We  also  found  few 
schools  equipped  with  playground  equipment.  In  some  cases  there  was  not  even  a 
playground  available.  This  is  also  due  to  the  failure  of  the  local  boards  to  see  the 
need  for  playground  facilities.  Yet  it  is  hard  to  conceive  of  anything  more  essential 
to  the  welfare  of  the  growing  student  than  proper  opportunities  for  recreation. 

The  district  plan  of  organization  is  wrong  both  in  practice  and  theory.  It  is  an 
illustration  of  conditions  similar  to  those  which  prevail  in  industrial  organizations 
before  the  introduction  of  scientific  management.  Under  traditional  management 
the  workmen  decided  the  order  in  which  work  should  be  done,  the  way  in  which  it 
should  be  done  and  the  speed  with  which  it  should  be  done.  In  short  the  planning 
of  work,  which  is  the  most  difficult  task  in  production  management,  was  left  with 
those  who  were  the  least  qualified  to  perform  it.  When  scientific  management  was 
introduced  into  industrial  plants  a  centralization  of  authority  resulted  and  the  planning 
of  work  was  concentrated  in  a  planning  department  and  placed  in  the  hands  of  experts. 
The  schools  of  Arizona  are  still  under  traditional  management  and  the  most  difficult 
problems  of  management  are  in  the  hands  of  those  least  qualified  to  perform  them — 
the  local  board  of  trustees.  The  remedy  is  clearly  to  follow  the  lead  of  industrial 
enterprises  and  concentrate  the  control  of  school  affairs  in  order  that  expert  advice 
may  be  available  in  the  determination  of  administrative  problems  and  policies. 

The  development  of  business  administration  has  been  a  constant  process  of  central- 
ization of  authority  and  control.  In  governmental  organization  there  is  a  constant 
and  decided  tendency  in  the  same  direction.  There  are  the  same  arguments  for 
centralization  in  school  administration  as  there  are  for  centralization  in  business  and 
governmental  administration. 

City  Boards  of  Trustees. 

We  found  generally  that  in  the  cities  where  a  superintendent  of  schools  was  em- 
ployed the  schools  were  efficiently  administered,  both  from  the  educational  and 
financial  viewpoint.  We  think  this  is  due  largely  to  the  fact  that  the  city  board  of 
trustees  relies  largely  on  the  advice  of  the  City  Superintendent.  The  City  Superin- 
tendent as  a  whole  impressed  us  as  being  well  trained  and  capable.  Most  of  them 
evidenced  a  thorough  understanding  of  the  financial  problems  of  their  schools.  Our 
only  general  criticism  of  the  present  situation  is  that  in  many  cases  the  superintendent 
is  required  to  give  so  much  time  to  clerical  office  routine  that  he  has  insufficient  time 
to  devote  to  supervision.  If  the  recommendations  which  we  make  in  this  report  are 
adopted  he  will  be  relieved  of  some  of  this  routine. 

County  Board  of  Education. 

Creation  and  Organization  of  Board. 

In  view  of  the  weaknesses  of  the  present  plan  of  school  organization  we  recommend 
that  the  district  board  of  trustees  be  abolished  and  a  county  board  of  education  be 
established,  which  will  have  control  of  all  schools  in  the  county  subject  to  the  control 
vested  in  the  city  boards  of  trustees.     We  suggest  that  this  board  be  composed  of  five 

33 


members  elected  by  popular  vote,  one  member  being  elected  each  year.  We  also 
suggest  that  the  members  be  elected  without  consideration  of  party  affiliations,  and 
that  they  be  placed  on  the  ballot  without  party  designation.  Not  more  than  one 
member  should  be  elected  from  any  one  district.  The  board  will  select  from  its  own 
number  a  president  who  will  be  its  presiding  officer. 

It  is  thought  that  the  foregoing  plan  will  tend  to  eliminate  political  influences  in 
the  board's  management  and  will  provide  for  a  continuing  board  with  a  consequent 
continuity  of  educational  policy. 

Duties  of  County  Board  of  Education. 

We  suggest  that  the  County  Board  of  Education  should  have  the  power  and  duty 
to  do  the  following: 

(1)  To  have  control  and  direction  of  all  the  elementary  and  high  schools  of  the 
State  subject  to  the  control  vested  in  the  city  boards  of  trustees,  as  herein- 
after provided. 

(2)  To  adopt  rules  and  regulations  not  inconsistent  with  law  or  the  rules  and 
regulations  of  the  State  Board  of  Education,  for  the  regulation  and  govern- 
ment of  the  schools  of  the  county. 

(3)  To  act  as  a  board  of  control  for  any  county  high  schools,  county  vocational 
schools,  county  truant  schools,  county  agricultural  schools,  county  training 
schools,  county  libraries,  county  museums  or  similar  institutions  which  may 
be  established. 

(4)  In  the  name  of  the  County  Board  of  Education  to  possess  corporate  powers; 
to  sue  and  be  sued;  to  acquire,  hold,  lease  real  estate  and  personal  property; 
to  receive  bequests  and  donations;  and  to  perform  other  corporate  acts  for 
educational  purposes. 

(5)  To  assume  and  hold  title  to  all  school  property  in  the  county  not  under  the 
control  of  city  school  districts;  and  to  pass  title  to  the  same  to  the  city  school 
districts  when  such  have  been  properly  organized. 

(6)  To  insure,  purchase,  lease,  rent,  or  sell  school  sites  and  school  buildings  within 
its  jurisdiction;  to  build,  repair,  and  improve  the  same,  or  approve  contracts 
for  so  doing,  when  the  plans  have  been  approved  according  to  law;  and  to 
condemn,  under  the  laws  providing  for  the  condemnation  of  property  for 
state  purpose,  any  property  needed  for  educational  purposes. 

(7)  To  locate  and  maintain  schools  as  needed  within  the  county,  to  close  schools 
and  arrange  for  the  transportation  of  pupils  to  other  schools  whenever  in 
their  judgment  such  transportation  of  pupils  is  advisable. 

(8)  To  elect  a  County  Superintendent  who  will  act  as  the  chief  executive  officer 
of  the  board  and  will  serve  as  long  as  the  board  thinks  that  he  performs  his 
duties  competently.  The  board  should  have  the  right  to  fix  the  salary  of 
the  County  Superintendent,  to  increase  this  salary  when  it  thinks  desirable. 
In  selecting  the  County  Superintendent  the  board  should  not  be  restricted 
to  those  who  are  residents  of  the  county  or  State,  but  should  seek  the  best 
party  available. 

(9)  To  appoint,  on  the  recommendation  of  the  County  Superintendent  of  Schools, 
such  clerical  and  educational  assistants  as  it  may  deem  necessary  for  the 
proper  performance  of  its  duties. 

34 


(10)  To  contract  for  all  supplies,  books  and  apparatus  needed  by  the  schools  in 
its  jurisdiction.  The  purchase  of  text  books  will  be  subject  to  the  rules  and 
regulations  of  the  State  Board  of  Education.  The  construction  of  buildings 
will  also  be  subject  to  the  rules  and  regulations  of  the  State  Board  of  Educa- 
tion, the  nature  of  which  are  suggested  in  subsequent  paragraphs  of  this  report. 

(11)  To  appoint,  on  the  nomination  of  the  County  Superintendent  of  Schools,  all 
principals  and  teachers  for  all  schools  in  the  sub-districts  within  the  County, 
and  fix  and  pay  them  their  salaries. 

(12)  To  determine  the  annual  budget  for  schools,  library  work  and  other  educa- 
tional undertakings  in  the  County  and  under  their  control. 

(13)  To  certify  the  County  School  Tax  and  all  special  school  taxes  for  all  districts 
and  sub-districts  to  the  County  Board  of  Supervisors  for  levy  and  to  deter- 
mine the  appropriations  for  different  educational  purposes  and  schools  under 
their  control. 

(14)  To  cause  to  be  kept  an  accurate  account  of  all  their  official  acts,  proceedings 
and  decisions  and  of  all  statistical  and  financial  matters  relating  to  the 
schools  of  the  county,  and  to  have  transmitted  to  the  State  Department  of 
Education  such  information  relating  to  the  finances,  condition  and  progress 
of  the  schools  of  the  county  as  may  be  requested. 

(15)  To  perform  all  other  acts  and  duties  which  are  necessary  to  the  proper  per- 
formance of  the  foregoing  tasks. 

Selection  of  Local  Directors. 

Since  many  of  the  local  districts  are  located  at  a  considerable  distance  from  the 
county  seat  of  the  county,  which  will  be  the  headquarters  of  the  County  Board  of 
Education,  it  is  suggested  that  there  be  selected  in  each  district  one  local  director  who 
will  be  the  representative  of  his  district  in  all  contracts  between  the  local  district  and 
the  County  Board.  The  local  director  will  have  no  executive  authority  and  will  act 
only  in  a  representative  capacity  in  presenting  to  the  County  Board  of  Education  the 
wishes  of  his  constituency. 

We  suggest  that  there  be  an  annual  meeting  of  the  local  directors  at  the  county  seat 
which  will  be  presided  over  by  the  President  of  the  County  Board  of  Education.  At 
this  meeting  there  will  be  discussed  such  matters  as  are  brought  before  the  meeting  by 
the  local  directors  or  which  may  be  presented  to  it  by  the  County  Board.  The  decisions 
of  this  meeting  will  not  be  binding  upon  the  County  Board  but  it  will  be  expected  that 
they  will  give  careful  consideration  to  the  same.  Other  meetings  of  the  local  directors 
may  be  called  at  any  time  desired  by  the  County  Board  and  must  be  called  upon  a 
petition  of  one-third  of  the  local  directors.  In  all  cases  the  call  for  this  meeting  will  be 
issued  by  the  President  of  the  County  Board. 

The  appointment  of  local  directors  to  serve  in  the  capacity  suggested  above  is 
recommended  in  order  that  the  people  in  each  district  may  feel  that  they  have  some 
direct  contact  with  the  County  Board  and  a  medium  for  expressing  their  wishes  with 
reference  to  school  affairs.  The  local  directors  may  be  appointed  by  the  County 
Board  if  desired,  but  it  is  our  opinion  that  it  will  probably  be  advisable  to  have  them 
selected  by  popular  vote  of  the  districts  in  the  same  manner  in  which  the  District 
Board  of  Trustees  are  now  selected. 


35 


Relation  of  County  Board  of  Education  to  City  Schools  and 
County  High  Schools. 

It  is  suggested  that  when  a  city  has  a  school  attendance  of  three  hundred  they  may 
apply  to  the  State  Board  of  Education  to  be  classified  as  a  City  School  District.  In 
order  to  be  so  classified  they  must  agree  to  employ  a  Superintendent  of  Schools  who 
will  devote  at  least  two-thirds  of  his  time  to  the  supervision  of  the  schools  in  his  district. 
If  the  State  Board  of  Education  grants  its  approval  the  City  may  be  organized  as  a 
City  School  District  and  select  a  City  Board  of  Education  which  will  perform  the 
duties  now  performed  by  City  Boards  of  Education  in  the  State  with  the  exception 
that  all  disbursements  of  the  City  District  should  be  under  the  control  of  the  County 
Board  of  Education.  It  is  recommended  that  all  purchases  of  books  and  supplies  for 
the  use  of  the  city  schools  be  made  through  the  office  of  the  County  Superintendent 
of  Schools  except  in  the  case  of  minor  purchases,  the  authority  for  the  purchase  of 
which  may  be  delegated  by  the  County  Superintendent  to  the  City  Superintendent 
of  Schools.  This  centralization  of  purchasing  control  is  recommended  in  order  that 
economy  may  be  gained  by  purchasing  in  larger  quantities.  This  procedure  will  also 
eliminate  the  clerical  duties  to  be  performed  in  the  office  of  the  City  Superintendent, 
both  in  the  matter  of  making  purchases  and  in  the  recording  of  same.  The  procedure 
by  which  this  should  be  done  and  also  the  accounting  records  which  should  be  kept 
both  in  the  office  of  the  City  Superintendent  and  the  County  Superintendent  are  dis- 
cussed and  illustreated  in  Section  III  of  this  report. 

There  are  at  present  some  high  schools  in  the  State  which  are  independent  of  City 
Boards.  It  is  recommended  that  all  high  schools  now  existing  should  by  vote  of  the 
districts  in  which  they  are  located  decide  to  come  under  the  jurisdiction  of  either  a 
City  Board  or  of  the  County  Board  in  which  they  are  located.  We  believe  that  this 
procedure  will  be  beneficial  both  from  the  view  point  of  educational  and  financial 
administration. 

All  purchases  of  supplies,  text-books  and  equipment  for  high  schools  should  be 
made  through  the  County  Board  of  Education.  In  such  cases  as  the  County  Board 
may  deem  desirable  the  principal  of  the  high  school  may  be  authorized  to  make  minor 
purchases  as  the  agent  of  the  County  Superintendent. 

In  case  of  the  establishment  of  new  high  schools  they  should  be  placed  under  the 
control  of  City  Boards  of  Education  or  of  the  County  Board  of  Education,  according 
to  the  wishes  of  the  voters  of  the  high  school  district. 

In  the  case  of  all  high  schools  which  employ  a  principal  who  devotes  three-fourths 
of  his  time  to  supervision,  the  County  Superintendent  may  delegate  to  this  principal 
the  supervision  of  his  school  if  he  so  desires. 

Duties  of  County  Superintendents  Under  County  Unit  Plan  of 
Organization. 
It  is  recommended  that  the  County  Superintendent  of  Schools  when  appointed  by 
the  County  Board  of  Education  as  recommended  above  shall  have  the  following  powers 
and  duties: 

(1)  To  act  as  the  executive  officer  of  the  County  Board  of  Education  and  to 
execute,  under  direction  of  the  Board  and  in  person  or  through  subordinates, 
all  educational  policies  determined  upon  by  it. 

(2)  To  act  as  the  chief  educational  officer  of  the  County  and  as  a  representative 
of  the  State  Superintendent  of  Public  Instruction  within  the  County  and  to 
have  supervisory  control  of  all  schools  under  the  County  Board  subject  to 

36 


the  authority  of  City  Superintendents  and  high  school  principals  as  explained 
above. 

(3)  To  select  and  nominate  for  appointment  by  the  County  Board  of  Education 
such  assistant  superintendents,  special  supervisors  and  other  officers  and 
assistants  as  may  have  been  authorized  by  such  Board  or  by  general  law, 
selecting  for  such  positions  persons  whose  qualifications  conform  to  law  and 
whose  training,  experience  and  character  especially  commend  them  as  persons 
well  fitted  for  such  positions. 

(4)  To  have  general  supervisory  control  of  all  officers  under  the  County  Board 
of  Education  and  of  the  work  of  all  assistants  and  subordinates.  To  outline, 
direct  and  coordinate  their  work  and,  for  cause,  to  recommend  their  dismissal. 

(5)  To  nominate  for  election  by  the  County  Board  of  Education  all  teachers  and 
principals  for  all  schools  in  the  county  except  those  which  are  under  the  con- 
trol of  a  City  Superintendent  or  a  high  school  principal  in  accordance  with 
the  recommendations  made  above. 

(6)  To  assign  teachers  to  their  positions  when  elected,  transfer  them  as  the  needs 
of  the  school  seem  to  require,  to  suspend  them  for  cause  and  to  recommend 
them  for  promotion  or  for  dismissal. 

(7)  To  visit  the  schools  of  the  county,  observe  the  instruction  and  management 
and  give  helpful  suggestions  for  improving  the  same. 

(8)  To  advise  and  assist  teachers  and  to  counsel  with  parents. 

(9)  To  cooperate  with  other  educational  efforts,  public  and  private  and  to  labor 
in  every  practical  way  to  elevate  standards  of  management  and  instruction. 

(10)  To  awaken  interest  in  educational  affairs  and  to  improve  the  educational 
conditions  within  the  county. 

(11)  To  recommend  for  condemnation  school  buildings  which  are  unsanitary  and 
unfit  for  use.  To  recommend  repairs  or  the  erection  of  new  buildings,  such 
as  teacherages  and  to  approve  all  plans  for  alterations  in  all  buildings. 

(12)  To  recommend  any  changes  in  special  districts  or  district  boundary  lines 
which  may  seem  necessary  and  to  approve  all  proposed  changes  in  such 
districts,  from  whatever  source  before  action  is  taken  on  the  same  by  the 
County  Board  of  Education. 

(13)  To  recommend  to  the  County  Board  the  purchase  of  all  supplies  and  equip- 
ment for  the  schools  under  its  control. 

(14)  To  supervise  the  keeping  of  accounts  for  the  receipts  and  disbursements  of 
all  school  funds  in  accordance  with  the  methods  prescribed  by  the  State 
Board  of  Education  and  to  collect  and  present  in  usable  form  such  other  data 
as  the  County  Board  may  dictate  or  which  the  County  Superintendents  may 
think  to  be  valuable  for  their  use. 

(15)  To  approve  the  apportionment  sheets  for  all  school  funds  and  to  approve  the 
the  monthly  payroll  for  all  teachers  and  employees  of  the  County  Board  of 
Education. 

(16)  To  perform  such  other  duties  and  to  have  such  other  powers  as  may  be 
assigned  to  him  from  time  to  time  by  the  Legislature  or  by  the  direction  of 
the  County  Board  of  Education. 

37 


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38 


Organization  of  the  Office  of  County  Superintendent  of  Schools. 

If  the  County  Board  and  the  County  Superintendent  assume  the  duties  which 
have  been  recommended  in  this  report  it  will  be  necessary  to  have  someone  responsible 
for  the  direction  of  the  business  affairs  of  the  Board  and  for  the  keeping  of  the  neces- 
sary accounting  records  which  will  record  the  same. 

It  is  recommended  that  there  be  appointed  a  Deputy  Superintendent  who  will 
act  as  Secretary  to  the  County  Board  of  Education  and  as  Business  Manager  of  the 
office  of  the  County  Superintendent  of  Schools. 

The  Deputy  Superintendent,  subject  to  the  supervision  and  direction  of  the  County 
Superintendent,  should  make  all  purchases  of  supplies  and  equipment  for  the  schools 
of  the  county  and  should  keep  all  records  maintained  in  the  office  of  the  County 
Superintendent.  If  this  procedure  is  followed  the  County  Superintendent  will  be 
relieved  of  all  of  the  clerical  routine  of  the  office  and  will,  therefore,  have  sufficient 
time  to  properly  supervise  the  schools  of  the  county. 

As  the  number  of  schools  in  each  county  increases  it  will  be  necessary  to  have 
supervisors  appointed  who  will  assist  the  County  Superintendent  in  supervising  the 
schools  of  the  county.  These  will  be  appointed  at  the  discretion  of  the  Board  upon 
the  recommendation  of  the  County  Superintendent.  The  organization  of  the  office 
of  the  County  Superintendent  which  we  think  is  desirable  is  indicated  by  Exhibit 
II.  It  is,  of  course,  realized  that  in  some  counties  it  will  not  be  possible  to  have  at 
the  present  time  as  complete  an  organization  as  is  indicated  by  this  chart.  It  is 
thought,  however,  that  the  organization  illustrated  by  this  chart  should  be  kept  in 
mind  in  establishing  a  preliminary  organization  with  the  purpose  of  building  up  the 
organizations  suggested  by  this  chart  as  rapidly  as  the  needs  of  the  county  require. 

Alternate  Method  of  Reorganizing   State   Board   of  Education  and   State 

Department  of  Education. 

Need  for  Alternate  Plan. 

To  make  possible  the  reorganization  of  the  State  Board  of  Education  in  the  manner 
recommended  in  this  report  and  to  secure  an  appointive  Superintendent  of  Public 
Instruction  it  will  be  necessary  to  secure  an  amendment  to  the  State  Constitution. 
An  amendment  which  embodies  most  of  our  recommendations  is  to  be  voted  on  at 
the  November  election.  If  this  amendment  is  passed  a  reorganization  can  be  effected 
which  will  embody  substantially  our  recommendations.  If  this  amendment  is  not 
adopted  we  would  urge  that  a  future  amendment  be  submitted  in  accordance  with 
our  recommendations  given  in  this  report. 

Most  states  have  found  it  difficult  to  secure  amendments  to  their  Constitution  and 
Arizona  is  likely  to  experience  the  same  difficulty.  We  suggest,  therefore,  a  procedure 
for  obtaining  as  much  of  the  benefit  as  possible  of  our  suggestions,  if  an  amendment 
to  the  Constitution  cannot  be  obtained. 

Constitutional  Authority  of  Present  State  Board  of  Education. 

The  Constitution  of  the  State  provides  (Article  XI,  Section  3)  that  "The  powers 
and  duties  of  the  Board  (State  Board  of  Education)  shall  be  such  as  may  be  prescribed 
by  law."  If  it  is  impossible  to  abolish  the  present  form  of  State  Board  by  Constitu- 
tional amendment  it  is  possible  for  the  Legislature  to  restrict  its  duties  to  those  of  a 
routine  nature  and  create  by  legislative  enactment  a  new  board  to  be  composed  in 
the  manner  recommended  in  this  report  and  with  substantially  the  powers  and  duties 

39 


herein  recommended.  Other  Constitutional  provisions  will  not  permit  it  to  exercise 
all  the  powers  we  have  recommended  but  those  not  possible  are  relatively  unim- 
portant. Since  both  boards  would  serve  without  pay  no  additional  expense  will  be 
involved  by  this  procedure.  The  new  board  can  be  given  a  different  title  to  distin- 
guish it  from  the  old  board. 

Constitutional  Authority  of  State  Superintendent. 

The  Constitution  provides  (Article  XI,  Section  4)  with  reference  to  the  State 
Superintendent  "His  powers  and  duties  shall  be  prescribed  by  law."  If  it  is  impossible 
to  secure  a  Constitutional  amendment  which  will  permit  an  appointive  State  Superin- 
tendent it  is  possible  for  the  Legislature  to  provide  for  a  Commissioner  of  Education 
to  be  appointed  by  the  new  board  recommended  above  and  to  give  this  officer  sub- 
stantially the  powers  and  duties  recommended  in  this  report  for  the  State  Superin- 
tendent. A  change  in  phraseology  will  be  necessary  from  that  recommended  in  some 
cases.  The  Legislature  can  then  restate  the  powers  and  duties  of  the  State  Superin- 
tendent of  Public  Instruction  so  he  can  serve  as  an  administrative  assistant  of  the 
Commissioner. 

Recommended  Plan  Not  Unusual. 

We  think  that  the  need  for  a  reorganization  is  so  urgent  that  we  recommend  the 
foregoing  procedure  if  it  is  found  impossible  to  secure  a  Constitutional  amendment. 
The  plan  recommended  is  not  an  unusual  one  since  several  states  have  found  it  neces- 
sary to  employ  it  in  trying  to  effect  a  reorganization  of  the  administrative  depart- 
ments of  the  State  government,  while  at  the  same  time  avoiding  the  necessity  for  a 
Constitutional  change. 


40 


THE  STATE  OF  ARIZONA 


SECTION  II 

REVENUE  RECEIPTS  AND  DISBURSEMENTS. 

A.  Revenue  Receipts 

Sources  of  School  Revenues. 

Revenues  for  the  support  of  the  elementary  and  public  schools  of  the  State  are 
obtained  from  three  sources: 

(1)  Revenue  provided  by  the  State. 

(2)  Revenue  provided  by  the  Counties. 

(3)  Revenue  received  from  special  taxes  levied  by  the  local  districts. 

Revenue  from  the  State. 

The  State  School  Fund  consists  of 

(1)  Interest  on  the  permanent  school  fund. 

(2)  Annual  rentals  of  State  school  lands. 

(3)  Biennial  appropriations  made  by  the  State  Legislature. 

The  amounts  received  from  the  first  two  sources  are  small  and,  therefore,  the  major 
portion  of  the  State  School  Fund  is  derived  from  the  appropriations  of  the  Legislature. 
The  State  Financial  Code  provides  as  follows: 

"There  shall  be  appropriated  in  the  General  Appropriation  Bill  for  common  and 
high  school  education  in  the  State,  during  each  fiscal  year,  a  sum  of  money 
not  less  than  $25.00  per  capita  per  annum  on  all  pupils  in  average  daily 
attendance  in  the  common  and  high  schools  of  the  State,  as  shown  by  the 
records  of  the  State  Superintendent  of  Public  Instruction  for  the  preceding 
year,  which  shall  be  paid  upon  duly  itemized  and  sworn  claims  approved 
by  the  State  Superintendent  of  Public  Instruction  to  the  State  Auditor,  who 
shall    draw  his  warrant  therefor  on  the  State  Treasurer,  who  shall  pay  the 
same  out  of  the  General  Fund  and  the  appropriation  for   the   State  Board 
of  Education,  authorized  in  the  General  Appropriation  Bill:  provided  that 
all  income  and  moneys  dedicated  by  the  Enabling  Act  and  the  Constitu- 
tion of  the  State  to  the  purpose  of  common  and  high  school  education  shall 
be  placed  to  the  credit  of  the  State  Board  of  Education,  to  be  dealt  with  by 
it  as  provided  by  law  and  shall  be  in  addition  to  the  amount  so  provided 
in  the  General  Appropriation  Bill." 
In  addition  to  the  appropriation  provided  for  in  the  foregoing  quotation  there 
is  made  an  appropriation  to  be  used  by  the  State  Board  of  Vocational  Education 
for  the  futherance  of  vocational  education  in  the  State.     The  amount  of  this  appro- 
priation for  the  current  year  is  $75,000.00.     The  State  also  received  $20,000  from  the 
National  Government  for  use  in  furthering  vocational  education. 

41 


Recommendations  with  Reference  to  State  Fund. 

It  is  recommended  that  the  State  fund  be  maintained  at  least  at  its  present  amount. 
The  wealth  of  the  State  varies  greatly  from  county  to  county  and  consequently  the 
amount  of  taxation  which  can  reasonably  be  raised  for  school  purposes  in  the  different 
counties  varies  widely. 

If  education  is  to  be  regarded  as  a  State  function,  which  is  in  conformity  with 
the  current  trend  of  legal  opinion  and  the  almost  unanimous  opinion  of  educators, 
it  is  necessary  that  the  State  attempt  to  equalize  the  educational  opportunities  in  the 
various  counties  of  the  State.  In  a  State  such  as  Arizona  this  is  possible  only  by  the 
use  of  a  State  fund  which  will  be  distributed  to  the  various  counties  according  to  their 
educational  needs  rather  than  on  the  basis  of  their  taxable  wealth. 

Diagram  No.  4  shows  that  the  school  revenues  provided  by  the  State  are  gradually 
decreasing  in  proportion  to  the  total  school  revenues.  As  the  expenditures  for  school 
purposes  increase,  as  they  must  of  necessity  do,  in  the  next  few  years,  there  will  be 
an  increasing  tendency  for  the  revenues  derived  from  State  sources  to  decrease  in  pro- 
portion to  the  total  school  revenues.  The  Financial  Code  provides  the  minimum  ap- 
propriation for  school  purposes  but  leaves  the  Legislature  free  to  make  this  appro- 
priation as  large  as  possible.  We  think  that  in  the  years  to  come  the  Legislature  will 
probably  find  it  advisable  to  increase  the  amount  of  its  appropriation  for  the  State 
School  Fund. 

It  is  doubtful  whether  the  educational  interests  of  the  State  are  furthered  by  the 
Special  appropriation  for  vocational  education.  We  think  it  preferable  that  the 
funds  appropriated  for  educational  purposes  by  the  Legislature  be  placed  under  the 
control  of  the  State  Board  of  Education  without  limitations  on  their  use.  We  believe 
that  if  the  present  amount  of  the  appropriation  for  vocational  education  was  added 
to  the  general  appropriation  for  State  School  Fund  so  that  the  State  Board  might 
use  it  for  whatever  purposes  it  sees  fit  that  better  results  would  be  obtained.  It  is 
our  opinion,  based  on  our  survey  of  present  conditions  that  vocational  courses  have 
been  established  in  some  cases  which  are  beyond  the  needs  of  the  schools  where  es- 
tablished and  that  an  undue  amount  of  attention  has  been  given  to  these  courses  because 
of  the  fact  that  State  aid  could  be  obtained  in  their  conduct.  We  do  not  oppose  the 
idea  of  giving  special  aid  to  vocational  courses,  but  we  think  it  is  undesirable  that  a 
definite  amount  be  appropriated  with  the  limitation  that  the  State  Board  must  use 
it  for  this  purpose.  We  think  that  better  results  would  be  obtained  if  the  State  Board 
was  left  free  to  use  such  an  amount  to  further  courses  of  whatever  nature  they  see  fit 
in  any  schools  where  they  see  the  need  of  such  special  aid. 

In  the  discussion  of  the  reorganization  of  the  Office  of  the  State  Superintendent 
of  Public  Instruction  and  of  the  State  Board  of  Education,  we  have  suggested  that 
the  Office  of  the  State  Director  of  Vocational  Education  be  abolished  and  that  a 
Supervisor  of  Vocational  Education  be  appointed  in  the  Office  of  the  State  Superin- 
tendent of  Public  Instruction.  In  conformity  with  this  recommendation  we  recom- 
ment  that  the  special  appropriation  for  vocational  education  be  discontinued. 

County  Revenues. 

The  School  Laws  of  the  State  provide  that  the  Trustees  of  common  school  districts 
and  the  Boards  of  Education  of  high  schools  shall  file  with  the  County  Superintendent 
an  itemized  statement  of  the  amount  of  money  needed  for  defraying  for  the  ensuing 
year  the  expenses  of  schools  over  which  they  exercise  control.  The  County  Superin- 
tendent from  these  estimates  determines  the  amount  of  funds  needed  for  the  schools 

42 


as  a  whole  and  after  deducting  the  amount  to  be  obtained  from  the  State  Fund  de- 
termines the  remainder  which  must  be  obtained  from  County  and  District  taxes. 
The  law  authorizes  him  to  determine  the  amount  of  the  County  school  tax  with  the 
limitation  that  the  County  school  tax  must  produce  an  amount  which  is  not  less 
than  $45.00  nor  more  than  $80.00  per  school  capita. 

Relation  of  County  Superintendent  to  County  Taxes. 

It  will  be  seen  that  the  County  Superintendent  has  authority  with  reference  to 
the  amount  of  the  revenues  to  be  raised  by  local  taxation.  He  does  not,  however, 
have  any  discretion  with  reference  to  the  total  expenditures  to  be  made  by  the  rural 
districts  and  he  must  levy  sufficient  taxes  to  secure  the  minimum  amount  which  the 
law  requires  shall  be  apportioned  to  each  school.  Diagram  No.  4  shows  that  the 
amount  of  revenues  received  from  county  sources  is  gradually  decreasing  in  propor- 
tion to  the  total  amount  of  school  revenues.  We  noticed  that  the  revenue  received 
from  the  State  Fund  shows  the  same  tendency,  which  means  that  there  is  an  increas- 
ing amount  of  revenue  being  obtained  by  special  district  taxes.  This  denotes  what  is 
usually  regarded  as  an  undesirable  tendency  in  school  finances. 

We  think  one  of  the  chief  weaknesses  of  the  present  plan  is  that  the  County  Superin- 
tendent does  not  have  control  of  the  expenditures  to  be  made  by  the  local  districts. 
If  the  plan  of  County  organization  which  we  have  recommended  in  Section  I  of  this 
report  be  adopted  the  County  Superintendent  will  be  responsible  for  preparing  an 
estimate  of  the  expenditures  for  each  school  in  the  county  and  these  estimates  will 
need  to  be  approved  by  the  County  Board  of  Education.  If  this  plan  is  followed 
it  will  be  possible  for  the  County  Superintendent  and  the  County  Board  to  exercise 
more  effective  control  over  the  amount  of  the  school  revenues  to  be  secured  by  county 
taxation  and  from  special  district  taxes.  We  believe  that  if  such  a  plan  of  organization 
is  effected  that  the  undesirable  tendency  shown  in  Diagram  No.  4  can  be  corrected. 

The  Reserve  Fund. 

The  school  laws  provide  that  the  County  Superintendent  shall  apportion  the 
Reserve  Fund  as  follows: 

"Whenever  a  school  has  been  maintained  in  any  common  school  district 
or  high  school  district  for  a  period  of  five  months  and  it  shall  appear  that 
the  average  daily  attendance  is  greater  than  it  was  during  the  preceding 
year,  the  county  superintendent  shall  apportion  to  said  district  out  of  the 
reserve  fund,  so  much  of  said  fund  as  said  district  is  entitled  to  under  the 
provisions  of  this  chapter;  provided  that  if  the  amount  of  money  in  the  reserve 
fund  is  insufficient  to  meet  the  demands  of  all  the  districts  showing  an  in- 
creased attendance  over  the  preceding  year,  then  said  reserve  fund  shall  be 
apportioned  pro  rata  among  the  several  districts  entitled  to  the  same; 
provided,  that  in  no  case  shall  the  apportionment  from  the  reserve  fund  on 
account  of  increased  attendance  be  a  greater  pro  rata  than  the  regular 
apportionment  for  the  same  year;  provided,  further,  that  if  at  the  end  of  any 
school  year  there  remain  any  part  of  the  reserve  fund  unexpended,  then  the 
county  superintendent  shall  place  said  remaining  portion  in  the  County 
School  Fund  and  apportion  the  same  in  the  usual  manner  of  apportioning 
the  County  School  Fund." 

In  some  cases  the  County  Superintendents  have  failed  to  follow  the  law  in  that 
they  have  failed  to  transfer  the  balance  of  the  reserve  fund  to  the  general  fund  and  to 

43 


apportion  it  accordingly.  We  have  called  attention  to  this  fact  in  Section  III  in 
connection  with  the  accounting  records  of  the  County  Superintendent  and  we  have 
designed  accounting  forms  which  we  think  will  facilitate  the  carrying  out  of  the 
provisions  of  the  law. 

Revenue  from  Special  Taxes. 

The  school  laws  of  the  State  provide  that 

"The  County  School  Superintendent  in  making  his  estimate  shall  estimate 
whether  or  not  his  estimate  will  produce  the  amount  of  money  asked  for  by 
any  Board  of  Trustees  of  the  common  schools  or  Boards  of  Education  of  the 
high  schools,  and  if  not,  he  must  estimate  the  additional  amount  needed  for 
such  district  or  districts  and  certify  same  at  the  time  of  certifying  to  his  es- 
timate.    The  board  of  supervisors  of  each  county  shall  annually,  at  the  time 
of  levying  other  taxes,  levy  a  school  tax  of  a  rate  not  less  than  a  rate  sufficient 
to  raise  the  said  minimum  amount  of  money,  and  in  addition  a  rate  on  the 
property  of  any  district  or  districts  in  which  an  additional  amount  has  been 
asked  for;  said  tax  shall  be  added  to  the  county  tax  and  collected  in  the  same 
manner.     That  portion  levied  for  county  school  purposes  shall  be  paid  into 
the  county  treasury  to  the  credit  of  the  County  School  Fund  for  the  support 
of  the  common  schools  and  high  schools.     Such  additional  portion  as  has 
been  levied  for  school  purposes  in  a  particular  common  school  or  high  school 
district  shall  be  paid  into  the  school  fund  of  such  district." 
As  we  have  previously  mentioned  there  is  a  tendency  at  the  present  time  for  the 
revenue  raised  by  district  taxes  to  increase  in  proportion  to  the  revenue  raised  by  county 
and  state  taxation.     We  think  this  tendency  to  be  an  undesirable  one,  especially 
since  the  increase  in  these  revenues  is  due  in  most  cases  to  the  increase  in  disburse- 
ments which  are  determined  by  the  local  board  and  are  not  subject  to  the  control 
of  the  County  Superintendent.     We  think  the  County  plan  of  organization  which  is 
recommended  in  this  report  will  tend  to  check  this  undesirable  tendency. 

Apportionment  of  School  Funds. 

The  Financial  Code  provides  that  after  making  the  necessary  allowance  for  the 
payment  of  all  amounts  made  payable  from  the  appropriation  for  the  State  Board 
of  Education,  authorized  in  the  General  Appropriation  Bill,  the  said  Board  of  Educa- 
tion shall  apportion  the  remainder  to  the  several  counties  of  the  State,  pro-rating  the 
same  on  the  average  daily  attendance  in  the  common  and  high  schools  in  each  county, 
as  shown  by  the  records  of  the  State  Superintendent  of  Public  Instruction  for  the 
preceding  year.  Such  apportionments  shall  be  made  on  the  second  Monday  in  July, 
October,  January  and  April  of  each  fiscal  year  and  shall  be,  as  nearly  as  may  be  de- 
termined, equal  to  one-quarter  of  the  above  named  amount. 

The  school  laws  of  the  State  provide  that  the  County  School  Superintendent  of 
each  county  must  apportion  all  moneys  accumulating  to  the  credit  of  the  County 
School  Fund,  whether  from  appropriation  received  from  the  State  Treasurer,  county 
tax  levy,  or  other  sources  as  follows: 

(a)  He  shall  apportion  to  every  rural  school  district  maintaining  a  one  room  or 
two  room  school  a  sufficient  amount  to  maintain  such  school  in  a  credit- 
able manner  for  a  minimum  term  of  eight  months;  provided  that  the  appor- 
tionment to  any  one  room  rural  school  shall  not  be  less  than  Fifteen  Hundred 
Dollars,  and  that  the  apportionment  to  any  two  room  rural  school  shall  not 
be  less  than  Three  Thousand  Dollars. 

44 


(b)     After  deducting  the  amounts  required  in  (a)  from  the  total  amount  of  the 
County  School  Fund,  the  remainder  shall  be  pro-rated  among  the  several 
common  school  and  high  school  districts  in  his  county  (not  provided  for  in 
(a)  on  the  basis  of  the  average  daily  attendance  in  each  common  school 
and  high  school  district  as  shown  by  the  records  of  the  county  superintendent 
of  schools  for  the  preceding  school  year. 
The  foregoing  methods  of  apportioning  the  school  funds  we  believe  to  be  satis- 
factory, with  the  exception  that  we   suggest   the   desirability  of  apportioning  these 
funds  on  the  basis  of  the  aggregate  attendance  instead  of  the  average  daily  attendance. 
This  procedure  we  recommend  in  order  to  encourage  each  district  to  maintain  as  long 
a  term  of  school  as  possible.     It  is  the  intent  of  the  law  that  all  districts  should  main- 
tain a  term  of  school  of  at  least  eight  months  in  length,  but  we  find  that  some  schools 
do  not  do  so.     Also  we  find  that  some  schools  maintain  a  nine  months  term  instead 
of  the  minimum  of  eight  months.     It  is  our  thought  that  if  the  school  funds  are 
apportioned  on  the  basis  of  aggregate  attendance  this  will  tend  to  increase  the  length 
of  the  school  term. 

B.  Disbursements. 

Classification  of  Disbursements. 

For  the  purpose  of  the  present  discussion  the  disbursements  of  school  revenues 
may  be  classified  as  follows: 

(1)  General  Administration. 

(2)  Buildings  and  Equipment. 

(3)  Teachers'  Salaries. 

(4)  Text-books. 

(5)  Supplies  and  Miscellaneous. 

General  Administration. 

Insofar  as  the  elementary  and  high  schools  of  the  State  are  concerned  the  ad- 
ministrative expenses  consist  primarily  of  the  following: 

(1)  Expenses  of  the  Office  of  the  State  Superintendent  of  Public  Instruction. 

(2)  Expenses  of  the  Office  of  the  County  Superintendents. 

(3)  Expenses  of  the  Office  of  City  Superintendents  and  of  principals  of  high 
schools. 

As  previously  stated,  the  expenditures  of  the  Office  of  the  State  Superintendent 
of  Public  Instruction  are  at  present  reduced  to  the  minimum  amount  consistent  with 
efficient  service.  In  fact,  it  is  our  opinion  that  this  Office  should  undertake  additional 
responsibilities  as  suggested  previously  in  this  report  and  if  these  additional  respon- 
sibilities are  undertaken  it  will  be  necessary  to  increase  the  expenditures  of  this  Office. 
We  think,  however,  that  this  increase  of  expenditures  will  result  in  the  reduction  of 
expenditures  for  the  school  system  as  a  whole  and  will  also  result  in  an  increase  in 
the  efficiency  of  the  public  schools.  In  judging  the  expenditures  of  the  office  of  the 
State  Superintendent,  one  should  compare  these  expenditures  with  the  total  expendi- 
tures for  elementary  and  high  schools,  since  this  office  acts  as  the  executive  head 
of  the  public  schools  of  the  State.  It  is  apparent  that  an  increase  in  the  efficiency  of 
this  office  should  result  in  an  increase  in  efficiency  of  the  school  system  as  a  whole. 
In  Section  IV  of  this  report  a  comparison  of  the  expenses  of  the  State  Superintendent 

45 


of  Public  Instruction  with  the  total  expenditures  for  school  purposes  is  made  and  it 
can  be  seen  by  reference  to  these  statistics  that  the  ratio  of  these  expenses  to  the 
total  expenditures  is  very  small.  (See  Diagram  5.)  Even  if  the  Office  of  State 
Superintendent  undertakes  the  additional  responsibilities  which  are  recommended 
in  this  report,  with  the  consequent  increase  in  expenditures,  this  ratio  will  still  be 
very  low. 

We  think  the  expenses  of  the  Offices  of  the  various  county  superintendents  are 
very  reasonable  in  amount.  In  all  cases  the  county  superintendents  were  anxious 
to  keep  the  expenditures  of  their  office  to  the  lowest  minimum  possible  and  we  found 
no  evidence  of  extravagant  expenditures. 

In  the  discussion  of  the  reorganization  of  the  Office  of  the  County  Superintendents 
we  have  recommended  that  in  all  cases  there  be  an  Assistant  Superintendent  who  would 
act  as  Business  Manager  of  the  office  and  Secretary  to  the  County  Board  of  Educa- 
tion. In  some  counties  the  appointment  of  this  Assistant  will  not  increase  the  present 
expenditures.  In  those  counties  where  the  County  Superintendent  now  has  no 
assistant  the  expenditures  of  this  office  will  be  increased  by  the  addition  of  an  Assistant 
Superintendent.  We  feel  quite  sure,  however,  that  the  salary  of  this  assistant  will 
be  more  than  compensated  by  the  savings  which  will  result  from  a  more  efficient 
administration  of  the  financial  affairs  of  the  county  which  will  result  from  the  re- 
organization which  we  have  recommended. 

We  have  taken  particular  pains  to  make  the  accounting  methods  and  financial 
procedures  which  are  to  be  carried  out  in  the  Office  of  the  County  Superintendents 
as  simple  as  possible  so  as  to  reduce  the  clerical  cost  of  these  Offices  to  the  minimum. 
We  think  that  the  City  Superintendents  of  Schools  and  the  Principals  of  high  schools, 
as  a  rule,  are  conducting  their  offices  in  an  economical  manner.  In  a  few  cases  it 
appeared  to  us  that  the  clerical  force  of  the  office  was  larger  than  necessary  but  these 
were  the  exception  rather  than  the  rule  and  even  in  the  cases  which  we  have  in  mind 
the  excessive  costs  were  by  no  means  large.  We  think  that  if  a  County  Board  of 
Education  is  organized,  with  the  duties  which  we  have  recommended  in  this  report, 
that  the  clerical  work  required  in  the  office  of  City  Superintendents  and  Principals 
of  high  schools  will  be  greatly  reduced,  with  a  consequent  reduction  in  the  expenses 
of  these  offices.  Although  the  savings  thus  effected  will  probably  not  be  large,  de- 
sirable results  will  be  obtained  from  the  reduction  of  this  clerical  routine,  since  the 
superintendents  and  principals  will  not  be  required  to  devote  so  much  of  their  time 
to  work  of  this  nature  and  will  consequently  have  more  time  to  devote  to  the  super- 
vision of  their  schools. 

Buildings  and  Equipment. 

At  the  present  time  the  local  Board  of  Trustees  has  entire  control  over  the  con- 
struction of  buildings  and  the  purchasing  of  equipment.  We  think  that  the  present 
plan  is  exceedingly  undesirable.  In  our  inspection  of  schools  buildings  we  found 
many  varieties  and  types.  Hardly  any  two  buildings  were  constructed  in  the  same 
manner.  In  many  cases  it  was  very  apparent  that  the  buildings  were  poorly  con- 
structed to  serve  as  school  buildings.  Even  the  new  buildings  were  often  constructed 
in  such  a  manner  as  to  not  only  make  poor  use  of  space  but  also  in  many  cases  were 
poorly  lighted  and  poorly  ventilated.  In  some  cases  buildings  were  constructed 
which  were  entirely  too  large  to  meet  the  needs  of  the  present  or  the  reasonably 
expected  needs  of  the  future.  We  think  this  situation  is  due  primarily  to  the  fact 
that  the  construction  of  buildings  is  left  entirely  to  the  local  Board,  which  is  in- 
competent to  decide  on  the  type  and  size  of  buildings  needed. 

46 


We  recommend  that  the  State  Board  of  Education  have  prepared  standard  designs 
for  school  buildings  and  that  all  buildings  must  be  constructed  in  accordance  with 
these  designs.  These  designs  should  be  sufficiently  flexible  so  that  the  needs  of  various 
communitites  will  be  met.  The  plans  for  all  buildings  should  be  submitted  to  the 
office  of  the  State  Superintendent  of  Public  Instruction  for  approval.  All  contracts 
for  the  construction  of  buildings  should  be  let  by  the  County  Board  of  Education 
and  these  contracts  should  receive  the  approval  of  the  County  Superintendent  of 
Schools  before  being  submitted  to  the  Board.  . 

We  found  a  great  variety  of  equipment  in  the  various  schools  which  we  visited. 
For  instance,  desks  of  various  types  were  purchased  by  different  schools.  Some  of 
these  were  plainly  ill-adapted  for  school  use.  The  local  Boards  purchased  these 
desks  from  different  companies,  each  Board  making  their  purchases  independent  of 
the  purchases  of  other  Boards.  We  recommend  that  the  State  Board  of  Education 
determine  upon  standard  types  of  desks  which  can  be  used  in  the  schools  of  the 
various  counties;  that  the  State  Board  secure  contracts  from  dealers  to  furnish  these 
desks  at  stipulated  prices  and  that  a  list  of  the  approved  dealers,  with  the  contract  prices, 
be  provided  to  County  Boards  of  Education,  and  that  the  Boards  purchase  all  desks 
from  these  approved  dealers.  We  think  that  by  this  means  a  considerable  saving  can 
be  made  in  the  purchasing  of  school  desks,  since  no  doubt  dealers  will  agree  to  quite 
reasonable  prices  in  order  to  be  able  to  obtain  the  trade  of  all  the  schools  of  the  State. 

A  similar  plan  may  be  followed  with  reference  to  other  school  equipment,  such  as 
teachers'  desks  and  chairs,  book  cabinets,  et  cetera. 

Teachers'  Salaries. 

At  the  present  time  teachers  are  employed  by  the  local  Boards  of  Trustees  and  these 
Boards  determine  upon  the  salaries  which  should  be  paid.  The  present  salary  scale 
for  teachers  in  the  State  compares  quite  favorably  with  that  paid  by  other  states. 
(See  Table  7.) 

We  think  it  quite  desirable  that  the  present  standard  of  teachers'  salaries  be  main- 
tained and  feel  that  no  better  investment  can  be  made  of  school  funds  than  in  the  se- 
curing of  efficient  teachers.  We  feel,  however,  that  the  local  Boards  are  not  com- 
petent to  select  teachers  and  that  at  the  present  time  inefficient  teachers  are  often 
selected,  which  results  in  an  uneconomical  expenditure  of  funds. 

We  also  think  that  the  teachers'  services  are  often  inefficiently  used,  due  to  the 
lack  of  proper  supervision.  We  think  that  if  the  County  Unit  plan  of  organization  is 
established,  so  that  teachers  will  be  selected  by  the  County  Board  upon  the  recom- 
mendation of  the  County  Superintendent,  and  that  the  County  Superintendent  be 
relieved  of  office  duties  so  that  he  can  properly  supervise  the  work  of  the  rural  schools, 
that  the  present  situation  will  be  corrected. 

Text-Books. 

At  the  present  time  text-books  are  selected  and  purchased  by  the  State  Board 
of  Education.  These  books  are  paid  for  from  the  State  School  Fund.  A  local  de- 
positary is  maintained  at  Phoenix  under  private  control.  The  local  Boards  in  each 
county  submit  their  requisitions  for  books  to  the  County  Superintendent,  who  forwards 
these  to  the  State  Superintendent  of  Public  Instruction,  who  in  turn  transmits  them 
to  the  State  depositary.  The  depositary  secures  the  books  from  the  publishing 
companies  and  forwards  them  to  the  districts  which  have  requisitioned  them.  In 
the  case  of  orders  from  individual  districts  of  a  sufficient  size  the  publishers  are  in- 

47 


structed  to  ship  direct  to  the  districts.  The  County  Superintendents  maintain  a 
small  supply  of  books  in  their  office  and  satisfy  the  needs  of  districts  for  small  orders 
from  this  supply. 

We  think  the  foregoing  procedure  requires  an  unnecessary  amount  of  clerical  work 
and  often  results  in  delay  in  getting  the  books  desired.  It  also  necessitates  the  paying 
of  a  certain  compensation  to  the  State  depository,  which  we  think  unnecessary.  We 
recommend,  therefore,  that  the  following  procedure  be  adopted: 

(a)  That  the  State  Board  of  Education  adopt  text-books  to  be  used  and  contract 
with  the  publishers  for  same. 

In  making  these  adoptions,  we  think  that  the  State  Superintendent  of 
Public  Instruction  should  be  authorized  to  appoint  committees  who  would 
recommend  the  various  texts  to  be  adopted.  These  committees,  we  think, 
should  be  selected  from  the  teachers  of  the  State  who  are  teaching  the  sub- 
jects for  which  texts  are  to  be  selected. 

(b)  That  the  adopted  texts  and  the  contract  prices  be  sent  to  the  County  Boards 
of  Education  and  that  they  be  permitted  to  purchase  the  books  needed  for 
their  county  direct  from  the  publishers. 

(c)  That  the  publishers  invoice  the  County  Boards  for  these  books  and  that 
these  invoices  be  paid  from  the  County  School  Fund. 

(d)  That  the  teacher  in  each  district,  or  the  principal,  or  superintendent  where 
such  exists,  shall  submit  requisitions  to  the  County  Superintendent  at  a 
stipulated  time  each  year  and  that  these  requisitions  be  used  as  the  basis 
for  the  purchase  to  be  made  by  the  County  Board. 

(e)  That  satisfactory  facilities  for  taking  care  of  the  books  be  provided  in  each 
school.  We  found  in  many  cases  that  the  books  were  stacked  on  open 
shelves  or  piled  in  vacant  ante  rooms  and  little  or  no  precaution  taken  to 
safeguard  them.  We  recommend  that  a  locked  cabinet  be  maintained 
in  each  school  for  safeguarding  the  books  and  that  the  County  Superintendent 
of  Schools  be  authorized  to  have  such  a  cabinet  installed  where  it  does  not 
exist,  and  the  cost  thereof  charged  against  the  district  fund. 

(f)  That  the  State  Board  of  Education  prescribe  rules  and  regulations  under 
which  books  are  to  be  issued  to  the  students,  and  that  the  County  Superin- 
tendent of  Public  Instruction  be  responsible  for  enforcing  these  regulations. 

At  the  present  time  texts  are  adopted  only  for  the  elementary  schools.  Each  high 
school  is  left  to  adopt  the  text  which  it  desires.  We  recommend  that  before  high  school 
texts  can  be  sold  in  the  State  that  they  be  submitted  to  the  approval  of  the  State  Board 
of  Education  and  passed  upon  by  a  committee  appointed  by  the  State  Superin- 
tendent of  Public  Instruction  to  examine  them.  It  is  our  thought  that  by  this  means 
an  approved  list  of  high  school  texts,  which  would  probably  contain  three  or  more 
texts  for  each  subject,  would  be  prepared  and  submitted  to  the  high  schools.  This 
would  prevent  the  sale  in  the  State  of  high  school  texts  which  are  of  inferior  grade. 
The  State  Board  should  also  require  the  companies  offering  these  texts  for  sale  to 
contract  to  provide  them  at  what  is  thought  to  be  reasonable  prices.  The  high  school 
texts  should  be  purchased  through  the  County  Board  of  Education  in  the  same  manner 
as  is  recommended  for  elementary  texts.  The  cost  of  these  texts  should  be  charged 
to  the  district  in  which  the  high  school  is  located. 

The  present  State  Board  of  Education  has  given  considerable  attention  to  the 
handling  of  text-books  and  the  teachers  and  school  officials  report  that  considerable 

48 


improvement  has  been  made  in  recent  years.  There  are  certain  weaknesses  inherent 
in  the  present  plan  of  handling  text-books,  however,  and  we  think  that  the  abolition 
of  the  State  depository  and  the  purchase  of  the  texts  by  the  County  Board  would 
tend  to  eliminate  many  of  the  present  difficulties.  We  also  think  that  if  the  text- 
books are  charged  to  the  counties  and  districts  the  local  school  officials  and  teachers 
will  feel  more  responsibility  in  properly  caring  for  them. 

Supplies. 

At  present  all  supplies  are  purchased  by  the  local  Board  of  Trustees.  We  think 
that  a  considerable  saving  can  be  effected  and  that  better  supplies  will  be  secured  if 
the  supplies  for  each  county  are  purchased  by  the  County  Board  of  Education.  As 
previously  stated,  we  think  that  the  County  Board  should  purchase  the  supplies  not 
only  of  the  rural  schools  but  also  of  the  high  schools  and  city  schools.  In  some  cases 
it  will  be  found  expedient  to  delegate  to  the  principals  of  high  schools  and  superin- 
tendents of  city  schools  the  authority  to  make  certain  purchases.  The  County  Board 
should  grant  this  authority  upon  the  recommendation  of  the  County  Superintendent. 
All  supplies  purchased  will  be  paid  for  by  warrant  issued  by  the  County  Board  of 
Education  in  response  to  invoices  approved  by  the  County  Superintendent.  These 
supplies  will  be  distributed  from  the  office  of  the  County  Superintendent  to  the 
various  schools.  The  County  Superintendent  will  make  regulations  with  reference 
to  the  use  and  care  of  supplies.  The  actual  purchase  of  these  supplies  should  be 
made  by  the  Assistant  Superintendent,  subject,  of  course,  in  all  cases  to  the  super- 
vision and  approval  of  the  County  Superintendent.  We  feel  that  a  very  material 
saving  will  be  effected  in  the  cost  of  supplies  if  the  foregoing  plan  is  followed. 


49 


STATE  OF  ARIZONA 


SECTION  III 

Accounting  Records  and  Procedures 

Relation  of  Accounting  to  Financial  Administration. 

It  has  long  been  agreed  by  business  administrators  that  there  is  a  very  close 
relation  between  financial  administration  and  accounting.  This  belief  is  evidenced 
by  the  fact  that  in  many  business  organizations  the  financial  executive,  who  is  usually 
termed  the  Treasurer,  is  the  executive  head  of  the  Accounting  Department  or  at  least 
has  the  Accounting  Department  under  his  control.  This  situation  has  developed 
no  doubt  because  of  the  constant  use  of  the  accounting  records  by  the  treasurer  in 
the  performance  of  his  tasks. 

We  believe  that  a  similar  relationship  exists  between  accounting  and  financial 
control  in  school  administration.  Without  complete  and  comprehensive  records  it 
is  impossible  to  exercise  effective  control  of  financial  operations.  Without  such 
records  information  is  not  available  for  the  making  of  financial  plans  and  financial 
planning  is  the  essence  of  financial  administration.  Moreover  after  plans  are  made 
there  is  no  means  of  judging  the  effectiveness  with  which  they  are  enforced  unless 
there  be  proper  records  of  receipts  and  disbursements.  To  set  up  financial  standards 
without  establishing  records  which  will  provide  a  means  of  checking  these  standards 
is  as  effective  as  preparing  a  time  schedule  without  providing  a  watch  with  which 
to  check  the  operations  performed  under  the  time  schedule. 

Accounting  Records  of  the  Schools  of  Arizona. 

Our  survey  convinces  us  that  the  present  accounting  records  and  procedures  of 
the  public  schools  of  Arizona  are  inadequate  for  proper  financial  administration. 
We  think  this  inadequacy  is  due  primarily  to  two  reasons: 

(1)  The  inadequacy  of  the  present  system  of  organization  for  school  adminis- 
tration, and 

(2)  The  inadequacy  of  the  present  accounting  forms  and  procedures. 
The  second  condition  is  largely  the  outgrowth  of  the  first. 

In  the  following  pages  we  will  discuss  and  illustrate; 

(1)  The  weaknesses  of  the  present  accounting  records  and  procedures. 

(2)  The  records  and  procedures  which  we  think  should  be  adopted  under  the 
revised  plan  of  organization  which  we  recommend. 

Inadequacy  of  Existing  Organization  for  Accounting  Control. 

Absence  of  Centralized  Control  of  Accounting  Procedures. 

As  previously  stated,  inadequacy  of  accounting  methods  now  in  use  is  to  be  at- 
tributed fundamentally  to  the  failure  upon  the  part  of  one  central  authority  to  pre- 

50 


scribe  and  enforce  a  uniform  system  throughout  the  State.  Several  instances  were 
found  of  school  officials  who,  though  efficient  in  the  keeping  of  accounting  and  statis- 
tical records,  were  prevented  from  eliminating  apparent  weaknesses  because  of  the 
fact  that  they  were  beyond  their  control.  We  think  a  uniform  system  of  accounting 
for  the  various  units  of  the  school  organization  is  a  prerequisite  to  the  compilation  of 
accurate  statistical  data  from  which  it  is  possible  not  only  to  make  comparisons  and 
observe  trends,  but  also  of  exercising  control  over  units  in  the  school  system. 

Data  for  the  entire  State  cannot  be  more  accurate  than  the  data  of  individual 
units  within  the  State.  As  long  as  the  accounting  practice  of  County  units  remains 
unstandardized  and  subject  in  the  main  to  notions  of  the  individuals  responsible 
therefor,  who  may  or  may  not  have  knowledge  of  effective  accounting  procedure, 
the  entire  accounting  system  of  the  State  schools  will  tend  to  fall  short  of  its  objectives. 

The  fact  that  several  attempts  have  been  made  to  introduce  throughout  the 
State,  uniform  records  and  report  forms  with  but  indifferent  success  is  evidence  of 
the  point  we  wish  to  make  here.  At  present  there  is  no  central  authority  within 
the  State  who  can  introduce,  install  and  enforce  standard  accounting  methods. 

Domination  of  District  Boards. 

Under  its  present  plan  of  organization,  the  State  School  system  is  dominated  to 
a  considerable  extent  by  the  smallest,  and  what  is  characteristically  its  least  effective 
unit,  the  district  board  of  trustees.  Not  only  does  the  district  board  issue  all  vouchers 
covering  expenditures  within  the  district,  but  the  law  specifically  states  that  county 
superintendents  shall  issue  warrants  for  all  vouchers  in  the  order  in  which  they  are 
received.  Warrants  when  presented  to  county  treasurer  must  either  be  paid  or 
registered;  in  the  latter  case  draw  interest  at  six  or  eight  per  cent.  As  a  result  of 
this  system  overdrafts  upon  district  funds  occur  frequently.  The  tendency  is  to  regu- 
late expenditures  by  comparison  with  district  budgets  rather  than  with  actual  receipts 
into  district  funds.  Boards  often  do  not  know  what  funds  are  available  and  often 
do  not  keep  records  with  either  receipts  or  disbursements  other  than  that  shown 
by  voucher  stubs.  In  some  cases  the  county  superintendents  advise  the  district 
boards  with  reference  to  the  funds  available  and  make  suggestions  to  them  with 
reference  to  the  warrants  which  should  be  issued.  The  law  does  not  require  that  county 
superintendents  do  this,  neither  does  it  require  that  the  district  boards  follow  the 
suggestions  of  the  superintendents. 

Loss  Because  of  Interest  Payments. 

Under  the  present  law  registered  warrants  draw  interest  at  either  six  or  eight 
per  cent  and  such  interest  must  be  paid  by  the  taxpayers.  School  warrants  prove  an 
extremely  attractive  investment  to  banks  because  they  are  often  able  to  obtain  them 
at  a  discount  and  therefore  receive  not  only  the  discount,  but  also  the  interest.  We 
think  if  effective  accounting  methods  were  established  so  that  the  amount  of  money 
available  in  each  fund  was  known  at  all  times  by  those  who  were  responsible  for 
drawing  warrants  that  a  considerable  saving  might  be  made  by  eliminating  some  of 
the  interest  charges  which  now  accrue  on  these  warrants. 

Another  source  of  loss  arises  from  the  fact  that  districts  sometimes  carry  over 
a  large  cash  balance  at  the  end  of  the  fiscal  year  and  permit  this  money  to  be  idle  for 
several  months  drawing  little  or  no  interest.  In  some  cases  this  balance  has  been 
built  up  by  districts  in  order  that  it  might  be  used  to  cover  the  period  between  the 
close  of  the  school  year  and  the  apportionment  of  the  taxes  for  the  following  year. 

51 


Although  considerable  advantage  may  be  gained  by  the  district  using  the  balance 
in  this  manner,  it  is  doubtful  whether  it  is  the  intent  of  the  law  that  such  practices 
be  followed.  Although  it  is  probable  that  such  balances  do  not  exist  frequently,  it 
is  thought  worth  while  to  call  attention  to  their  existence. 

Need  for  Accurate  Budgets. 

The  foregoing  conditions  point  to  the  necessity  for  accurate  estimates  of  expen- 
ditures which  will  be  based  upon  the  careful  study  of  what  a  district  needs  and  made 
by  someone  qualified  to  judge  what  these  needs  should  be.  The  inadequacy  of  the 
existing  organization  appears  again  here.  Accurate  and  judicious  estimates  of  ex- 
penditures, allowance  for  tax  delinquencies  and  the  regulation  of  actual  expenditures 
to  keep  within  the  budget  would  tend  to  eliminate  overdrafts  and  do  away  with 
both  the  payment  of  interest  upon  warrants  and  the  accumulation  of  unremunerative 
district  funds. 

Another  consequence  of  the  present  system  of  handling  expenditures  is  the  use  of 
vouchers  as  security  for  loans.  It  is  found  that  in  some  districts  vouchers  are  issued 
to  banks  when  it  is  known  that  money  is  not  available  in  district  funds.  Districts 
consequently  are  required  to  pay  interest  on  such  vouchers,  and  the  problem  becomes 
similar  to  that  of  registered  warrants.  According  to  the  records  of  the  State  Superin- 
tendent most  districts  have  not  resorted  to  this  practice,  but  in  a  few  cases  amounts 
of  considerable  size  have  been  spent  upon  interest  in  a  single  year,  and  it  is  thought 
that  this  problem  is  of  sufficient  significance  to  require  consideration. 

Need  for  Checking  of  Accounts. 

Under  the  present  plan  records  of  expenditures  should  be  available  from  three 
sources;  district  boards,  county  superintendents  and  county  treasurers.  We  find 
that  there  is  no  regular  procedure  for  checking  one  set  of  accounts  against  another, 
other  than  that  performed  by  the  State  Examiner  in  examining  the  accounts  of  the 
county  superintendent  and  the  county  treasurer.  We  do  not  think  that  it  is  his 
practice  to  check  the  accounts  of  these  two  officers  in  detail,  but  only  as  to  the  major 
balances.  Discrepancies  frequently  exist  between  the  records  of  the  county  Treas- 
urer and  the  county  superintendent,  due  largely  to  an  amount  of  outstanding  unpaid 
warrants.  The  annual  reports  of  the  county  treasurer  and  the  county  superintendent 
seldom  agree  as  to  the  amount  of  expenditures,  and  at  present  the  State  Superin- 
tendent has  no  effective  means  of  knowing  whether  the  discrepancy  is  due  to  out- 
standing warrants,  outstanding  vouchers  or  other  causes.  In  some  counties  we  find 
that  refunds  of  school,  poll  and  property  taxes  are  ordered  by  the  board  of  super- 
visors and  the  county  superintendent  receives  no  report  of  such  refunds.  It  is  recom- 
mended that  such  a  report  be  made  regularly  to  the  county  superintendent  so  that 
he  may  have  a  correct  record  of  expenditures  from  district  funds. 

Vouchers  issued  and  outstanding,  of  which  no  report  is  made  to  the  county  superin- 
tendent result  in  discrepancies  between  the  records  of  the  county  superintendent 
and  those  of  the  district  boards.  This  prevents  a  check  between  these  records  unless 
the  county  superintendent  receives  a  report  of  all  vouchers  issued,  and  we  do  not 
find  any  systematic  procedures  for  providing  for  such  a  report. 

Difficulty  of  Securing  Accurate  Data  from  District  Boards. 

It  is  required  that  a  county  superintendent  compile  data  upon  district  expenditures 
and  receipts  from  annual  reports  submitted  to  him  by  district  boards  and  not  from  his 
own  accounting  records.     When  it  is  realized  that  many  districts  keep  no  record 

52 


of  expenditures  other  than  voucher  stubs;  that  others  keep  no  records  at  all;  that 
in  small  rural  districts  correct  accounting  is  not  likely  to  be  found,  the  need  for  re- 
organization in  the  centralized  units  of  control  is  apparent.  The  county  superintend- 
ents in  most  cases  relieve  the  difficulty  somewhat  by  making  their  reports  to  the 
State  Superintendent  from  their  own  records  and  ignoring  in  large  part  the  reports 
received  from  district  boards.  Since  this  procedure  is  found  necessary  under  the 
present  plan,  it  suggests  the  desirability  of  eliminating  all  accounting  by  district 
boards  and  centralizing  the  accounting  in  the  office  of  the  county  superintendent. 

Desirability  for  a  Broader  Conception  of  the  Functions  of 
Accounting  Records. 

We  think  it  desirable  that  a  broader  conception  of  the  function  of  accounting 
records  be  developed  throughout  the  school  organization.  We  find  that  in  most  cases 
records  are  kept  purely  upon  a  book-keeping  basis  and  primarily  for  the  purpose  of 
arriving  at  balances.  It  is  thought  that  the  function  of  accounting  in  most  cases 
ceases  with  the  arrival  at  total  receipts,  total  expenditures  and  balance  on  hand. 
Accounting  has  been  rarely  thought  of  as  an  aid  to  administrative  control.  In  but 
few  cases  do  we  find  a  departmental  classification  of  expenditures  with  a  view  toward 
arriving  at  an  itemized  departmental  cost.  In  very  few  cases  has  it  been  thought 
worth  while  to  keep  inventory  records  of  supplies  which  will  show  the  consumption 
of  supplies  by  departments  or  even  by  schools. 

It  is  also  doubtful  if  full  use  has  been  made  of  the  records  which  have  been  kept. 
This  is  to  be  explained  partly  by  the  fact  that  records  have  often  been  kept  by  persons 
who  are  not  trained  in  accounting,  and  partly  because  of  the  failure  to  conform  to 
standard  forms  and  procedures.  It  is  quite  difficult  to  compile  significant  data 
from  the  reports  of  county  superintendents  upon  various  items  of  school  costs  for  the 
entire  State  when  individual  reports  vary  both  as  to  form  and  classification.  Quite 
frequently  we  found  that  the  standard  form  of  report  which  had  been  prescribed  had 
not  been  used  and  another  form  had  been  substituted  which  could  be  articulated 
more  easity  with  the  accounting  records  kept  by  the  one  responsible  for  making  the 
report.  This  fault  is  not  due  to  the  inefficiency  of  any  particular  individual,  but 
is  attributable  to  the  lack  of  coordination  and  centralization  of  authority  in  the  present 
plan  of  school  organization. 

Illustration  of  the  Results  of  Decentralization. 

There  are  numerous  illustrations  of  the  undesirable  results  of  the  present  plan  of 
decentralized  control,  for  instance  the  State  Department  of  Education  has  prescribed 
a  standard  form  of  voucher  available  for  use  by  all  districts,  but  it  has  no  effective 
means  of  enforcing  its  use.  As  a  result  the  standard  form  is  used  by  some  districts, 
while  others  have  discarded  it  and  adopted  other  forms  which  they  think  more  suited 
to  their  needs.  Some  of  the  large  urban  districts  believe  that  the  standard  form  is 
not  adapted  to  their  needs  and  have  consequently  devised  their  own  forms.  As  a 
result,  some  county  superintendents  receive  vouchers  of  various  types  and  not  only 
is  the  handling  of  vouchers  more  difficult,  but  the  proper  classification  of  vouchers  for 
filing  purposes  is  rendered  more  burdensome.  If  standard  voucher  forms  were  used 
by  all  districts,  the  handling  of  vouchers  as  well  as  their  filing  for  reference  purposes 
would  be  greatly  expedited. 

Another  illustration  of  the  result  of  decentralization  is  afforded  by  the  forms  used 
for  submitting  the  annual  estimate  of  expenditures  which  the  law  requires  that  all  dis- 
tricts submit  to  the  county  superintendent  of  schools.     No  standard  form  of  sub- 

53 


mitting  these  estimates  is  prescribed,  and  either  the  boards  submit  their  estimates 
on  forms  of  their  own  choosing  or  they  use  those  which  are  recommended  by  the 
county  superintendent.  In  one  or  two  cases  we  found  that  the  county  superintendent 
had  prescribed  forms  which  were  designed  prior  to  the  adoption  of  the  present  form 
of  the  superintendent's  annual  report,  and  as  a  result  the  classification  of  expenditures 
found  on  the  estimates  is  not  the  same  as  that  called  for  by  the  superintendent's 
report.  This  results  in  considerable  inconvenience,  particularly  on  the  part  of  the 
large  school  districts.  If  standard  forms  for  the  submission  of  estimates  were  issued 
by  a  central  authority  which  would  see  that  they  correlated  with  the  accounting 
records  and  reports,  this  difficulty  would  be  eliminated.  Many  other  illustrations 
of  the  undesirable  results  of  the  present  plan  of  decentralization  were  found  by  us 
during  our  survey. 

Need  for  Competent  Book-keepers. 

Because  of  the  present  decentralized  organization,  it  has  been  found  impossible 
to  secure  properly  trained  book-keepers  in  many  cases.  In  some  counties  the  county 
superintendent  is  required  to  keep  his  own  records,  and  it  is  not  expected  to  be  that 
he  should  be  a  qualified  book-keeper.  In  the  rural  districts  the  keeping  of  records 
devolves  upon  the  clerk  of  the  board  and  in  most  cases  he  is  untrained  in  book-keeping 
procedure.  It  is  apparent  that  it  is  not  to  be  expected  that  the  rural  districts  can 
select  a  clerk  who  is  so  trained.  It  is  only  by  a  centralization  of  accounting  control 
that  it  can  be  expected  that  accounting  records  can  be  placed  in  competent  hands. 
A  business  concern  spending  less  money  than  is  spent  for  educational  purposes  in  the 
smallest  county  in  Arizona  would  not  hesitate  to  employ  trained  clerks  or  book-keepers 
to  keep  their  accounting  records.  In  the  compilation  of  cost  figures  and  other  statis- 
tical data  relative  to  educational  conditions  in  Arizona  is  considered  of  value,  tech- 
nically trained  help  should  be  provided  to  facilitate  such  compilation.  It  is  unecon- 
omical to  collect  data  which  will  never  be  used  or  which  is  compiled  from  records  that 
are  known  to  be  inaccurate.  Books  kept  by  a  clerk  who  knows  nothing  of  book- 
keeping or  statistical  procedure  are  not  apt  to  provide  accurate  information.  It  is 
also  uneconomical  to  have  a  school  executive  such  as  a  county  superintendent  or  a 
city  superintendent  to  do  his  own  book-keeping  and  statistical  work.  A  superin- 
tendent's salary  should  not  be  spent  upon  a  man  who  is  occupied  with  clerical  work 
a  considerable  part  of  his  time.  A  superintendent  is  paid  to  supervise  schools,  not  to 
keep  books. 

Other  Weaknesses  in  Present  System. 

Although  we  do  not  desire  to  appear  unduly  critical  of  details,  we  think  it  desirable 
to  touch  briefly  upon  other  administrative  and  accounting  practices  now  in  existence 
which  should  be  corrected.  The  principle  of  double  entry  book-keeping  has  been 
largely  neglected  in  the  school  accounting  of  Arizona,  and  the  preparation  of  trial 
balances  to  check  entries  has  been,  therefore,  impossible.  There  has  been  no  standard- 
ized classification  of  accounts  by  county  treasurers,  nor  has  there  been  any  uniform 
method  of  reporting  receipts  and  balances  to  county  superintendents.  In  some 
cases  the  law  which  requires  that  treasurer  notify  county  superintendents  of  all  amounts 
in  county  funds  immediately  upon  the  receipt  of  apportionments  from  the  State  fund 
has  not  been  uniformly  complied  with. 

There  is  no  regular  report  made  to  the  county  superintendent  either  upon  warrants 
paid  or  upon  interest  paid  on  registered  warrants  although  this  information  is  quite 
valuable  to  county  superintendents.     There  is  evidence  that  interest  moneys  upon 

54 


warrants  and  upon  sinking  funds  credited  to  districts  have  not  been  carefully  handled. 
In  some  cases  the  practice  has  been  followed  of  crediting  interest  to  the  county  fund 
which  properly  should  be  charged  or  credited  to  district  funds.  This  is  obviously 
an  inequitable  method  of  handling  interest. 

Duplication  exists  quite  frequently,  although  in  the  getting  of  statistical  data 
it  has  been  decreased  to  a  considerable  degree  during  the  past  year  by  introduction  of 
new  report  forms.  There  remains  a  considerable  amount  of  detailed  data,  the  com- 
pilation of  which  can  be  simplified  by  changes  in  the  report  forms  and  procedures 
which  are  outlined  in  subsequent  pages. 

Throughout  the  entire  school  organization  there  has  been  insufficient  attention 
paid  in  the  keeping  of  accounts  to  show  the  source  of  money  received.  It  is  important 
to  know  not  only  the  amount  of  money  available,  but  also  the  source  from  which  it 
comes.  Heretofore  there  has  been  no  record  kept  in  the  accounts  of  the  State  Superin- 
tendent as  to  the  amounts  received  in  the  State  fund  from  various  sources.  Appor- 
tionments have  been  based  simply  upon  the  statement  of  the  State  Treasurer  as  to 
the  amount  of  money  available.  Likewise  in  the  accounting  of  county  superintendents 
there  has  been  no  uniform  classification  of  receipts  as  to  source,  i.e.,  state,  county  or 
district.  Such  a  classification  would  provide  significant  data  as  to  the  respective 
parts  played  by  the  State,  county  and  district  in  financing  education. 

The  methods  of  handling  the  county  reserve  fund,  the  use  of  which  is  prescribed 
by  law,  differ  as  between  counties.  The  law  states  that  the  reserve  fund  shall  be  used 
for  accommodation  schools  and  any  balance  in  the  funds  shall  be  distributed  to  counties 
showing  an  increase  in  average  daily  attendance.  The  annual  report  form  of  the 
county  treasurer  shows  no  separate  accounting  for  this  fund,  and  there  is  little  uni- 
formity in  the  method  by  which  it  is  accounted  for  by  the  various  counties.  Proper 
accounting  precedure  for  the  county  reserve  fund  will  be  suggested  in  subsequent 
pages. 

Purpose  of  Foregoing  Discussion. 

The  foregoing  critical  survey  of  the  existing  system  for  accounting  control  is 
intended  to  accomplish  two  things; 

(1)  To  show  clearly  the  impossibility  of  obtaining  an  efficient  and  standardized 
administrative  control  in  such  a  decentralized  type  of  organization  as  that 
now  maintained  for  the  administration  of  the  public  schools  of  the  State. 

(2)  The  urgent  need  for  concentration  of  authority  in  the  State  Department 
of  Education  and  in  the  county  superintendent. 

If  accurate  data  is  to  be  obtained  it  must  come  from  the  records  of  county  super- 
intendents equipped  to  keep  accurate  account  of  expenditures  and  not  from  district 
boards  which  usually  are  not  competent  to  prepare  and  submit  such  data. 

We  desire  to  emphasize  that  the  weaknesses  in  the  present  accounting  methods 
which  we  have  suggested  in  the  preceding  discussion  are  not  the  result  of  the  in- 
efficiency of  any  particular  members  of  the  present  school  organization,  but  is  the 
result  of  the  organization  itself.  We  found  uniformly  that  school  executives  felt 
the  need  for  accurate  accounting  records  and  that  in  practically  all  cases  they  were 
doing  their  best  to  provide  such,  in  fact  in  many  cases  we  thought  that  the  county 
and  city  superintendents  were  devoting  too  much  attention  to  this  problem  in  pro- 
portion to  the  time  devoted  to  the  supervision  of  their  schools.  We  have  been  quite 
emphatic  in  our  criticism  because  we  feel  the  urgent  need  of  bringing  the  present 

55 


situation  to  the  attention  of  those  who  are  responsible  for  the  establishment  of  the 
school  organization  of  the  State. 

The  remainder  of  this  section  of  the  report  will  be  constructive  and  will  consist 
largely  of  recommendations  as  to  accounting  reports,  forms  and  procedures,  together 
with  instructions  as  to  how  these  forms  should  be  used.  The  accounting  procedure 
recommended  is  built  around  the  county  superintendent  and  is  designed  to  centralize 
accounting  control  in  the  State  Superintendent  of  Public  Instruction  and  the  County 
Superintendent  of  Schools. 

Accounting  for  Office  of  State  Superintendent. 

Recommended  Records. 

We  think  that  the  operations  of  the  Office  of  the  State  Superintendent  of  Public 
Instruction  is  of  sufficient  significance  to  make  desirable  the  maintenance  of  a  complete 
record  of  revenue  receipts  and  disbursements  in  this  office.  Consequently  we  recom- 
mend that  Form  A  be  adopted  with  a  view  towards  maintaining  in  the  office  of  the 
State  Superintendent  a  detailed  record  and  classification  of  all  expenditures  and 
apportionments.     We  think  this  record  is  needed  for  administrative  purposes. 

Form  A  is  designed  with  two  objects  in  view: 

(1)  That  the  State  Superintendent  may  at  all  times  have  a  record  of  disburse- 
ments and  receipts  properly  classified  as  to  purpose  and  source  respectively. 

(2)  That  the  records  of  the  office  of  the  State  Superintendent  will  articulate 
with  the  records  of  the  Secretary  of  the  Budget  which  will  facilitate  the 
drawing  up  of  the  regular  monthly  reports  of  expenditures  called  for  by 
that  executive. 

It  is  desirable  that  there  be  a  centralized  control  of  the  expenditures  of  all  the 
State  departments  and  we  commend  the  efforts  of  the  Secretary  of  the  Budget  in  that 
direction  and  think  that  benefit  can  be  obtained  from  the  control  records  which  he 
is  developing.  It  is  equally  important,  however,  that  a  complete  record  of  expendi- 
tures be  kept  by  each  unit  which  has  control  over  them.  As  long  as  vouchers  issue 
from  the  office  of  the  State  Superintendent  of  Public  Instruction,  and  there  is  no  cen- 
tralized financial  control  outside  that  department,  it  is  essential  to  effective  adminis- 
trative control  that  accounting  records  be  maintained  by  the  office  of  the  State  Super- 
intendent, for  responsibility  for  expenditures  rests  in  that  office. 

The  use  of  Form  A  by  the  office  of  the  State  Superintendent  will  in  no  way  inter- 
fere with  the  present  plans  for  centralized  control  of  the  records  of  the  various  depart- 
ments. Its  use  will  not  require  more  labor  than  does  the  use  of  the  present  records, 
and  it  will  not  be  necessary  to  have  one  skilled  in  book-keeping  technique  to  maintain 
it.  On  the  other  hand  it  will  give  the  State  Superintendent  a  more  thorough  and  de- 
tailed statement  of  financial  condition  than  is  now  available,  and  will  encourage 
and  facilitate  a  thorough  administrative  control  of  the  expenses  of  the  office  of  the 
State  Superintendent  of  Public  Instruction. 

Accounting  Procedure  for  the  Office  of  the  State  Superintendent. 

The  following  instructions  explain  the  method  of  maintaining  the  records  recom- 
mended for  the  office  of  the  State  Superintendent: 

Two  entries  shall  be  made  for  every  expenditure,  one  being  in  the  column  indicating 
the  purpose  for  which  the  expenditure  was  made,  the  other  in  the  column  headed 

56 


"Total."  It  will  not  be  necessary  to  make  double  entries  for  apportionments  to  coun- 
ties. By  making  the  double  entry  it  will  be  possible  to  check  possible  errors  at  the 
end  of  each  month.  Care  should  be  used  to  see  that  each  expenditure  is  entered  in 
its  proper  column.  Columns  5-12  inclusive,  excepting  Column  11,  should  be  self- 
explanatory.  Items  which  will  not  properly  fall  in  any  other  column  should  be  entered 
in  Column  11.  An  illustration  is  the  contribution  to  the  National  Educational 
Association  which  occurs  but  once  annually.  It  should  be  noted  that  all  items  included 
in  Columns  5-12  are  for  administrative  expenses  of  the  office  of  the  State  Superintend- 
ent, and  are  included  in  the  uniform  classification  adopted  by  the  State  Department 
of  Arizona.  Rather  than  discuss  here  each  item  in  the  classification  we  refer  to  the 
Book  of  Instructions  for  Classification  of  Expenditures  and  urge  that  the  person 
in  charge  of  books  in  the  office  of  the  State  Superintendent  make  a  careful  study 
of  those  instructions  which  apply  to  the  items  contained  in  the  form  here  recom- 
mended. 

All  expenses  of  the  State  Board  of  Education,  of  conducting  institutes,  for  printing 
and  publications  and  expenditures  for  pensions  and  text-books  will  be  entered  in 
Columns  13-17  inclusive,  the  classification  in  these  columns  and  the  procedure  here 
being  no  different  from  that  in  use  until  recently.  Cost  of  printing  the  school  laws 
should  be  entered  in  Column  15.  It  is  not  necessary  to  segregate  an  expenditure 
which  occurs  but  once  in  two  years. 

Columns  1-4  inclusive  should  require  no  explanation.  Column  4  is  new  and  is 
inserted  to  facilitate  and  insure  accuracy  in  the  compilation  of  monthly  report  sent 
to  the  Secretary  of  the  Budget.  "Key  Number"  refers  to  the  number  assigned  to 
each  expenditure  in  the  Book  of  Instructions  referred  to  above.  The  book-keeper 
should  become  familiar  with  the  numbers  for  all  expenditures  and  should  enter 
each  at  the  time  the  entries  are  made  for  expenditures.  The  compilation  of  the  monthly 
report  to  the  Secretary  of  the  Budget  will  then  be  greatly  facilitated,  and  accuracy  be 
promoted. 

Column  3  is  self-explanatory,  its  purpose  being  to  show  to  whom  salaries  are 
paid,  and  for  what  purpose  other  expenditures  are  made. 

Columns  19-23  concern  only  receipts  into  the  State  school  fund  and  apportion- 
ments made  from  the  fund  to  the  counties.  All  receipts  with  the  exception  of  the 
$25.00  per  capita  school  tax  are  to  be  entered  in  Column  21.  These  receipts  will  come 
from  interest  on  loans,  rentals,  forest  fees,  fines  and  sales  of  text-books,  and  toll 
roads  and  ferries.  It  is  recommended  that  regular  reports  of  receipts  from  these 
sources  be  obtained  from  the  State  treasurer,  and  entries  made  in  Column  21  at  regu- 
lar intervals.  But  one  entry  will  be  required  in  Column  22  during  the  year,  when  the 
amount  to  be  received  from  the  State  per  capita  levy  is  fixed. 

All  apportionments  to  counties  should  be  entered  in  Column  23,  and  the  sugges- 
tion is  added  that  a  separate  record  of  apportionments  classified  by  counties  and 
extending  over  a  period  of  years  might  be  found  valuable. 

It  should  be  noted  that  totals  of  Columns  21  and  22  less  totals  of  Columns  18  and 
23  will  give  the  balance  available  in  the  State  fund  at  any  time.  It  is  recommended 
that  column  totals  be  carried  forward  from  page  to  page  and  that  all  columns  be 
totalled  at  the  end  of  each  month,  showing  total  expenditures  for  that  month  and  for 
the  fiscal  year  to  date.  It  will  then  be  possible  to  make  monthly  checks  of  dis- 
bursements against  budget  appropriations. 

The  classification  of  expenditures  set  up  in  Form  A  articulates  with  the  form  of 
the  budget  and  also  with  the  uniform  State  classification.     It  is  sufficiently  detailed 

57 


Accounting   Form  for  Office  of   State   Superintendent  of  Public   Instruction 


Form  A. 


EXPENDITURES 


Date 
1 

Voucher 

No. 

2 

Explanation 
3 

Key 

No. 
4 

A-1 

Office 

Salaries 

5 

B-2 

Stationery 
6 

B-3 

Postage 

7 

B-5 
Telephone 

& 

Telegraph 

8 

E-9 

Repairs 

9 

C-l 

Travel 

10 

M 
Contin- 
gencies 
U.  of  A. 

11 

D-l 

Ne\ 

Equipr 

12 

* 

Form  A- 

-Continued. 

RECEIPTS 

Board 
•     of 
Education 
13 

Institutes 
14 

Printing 

& 

Publications 

15 

Pensions 
16 

Text  Books 
17 

Total 
18 

Date 
19 

Explanation 
20 

Receipts 

from 

Indirect 

Sources 

21 

Receipts 

from  State 

School 

Taxes 

22 

Appor 

mer 

tc 

Coun 

2J 

m 

58 


to  permit  the  use  of  the  records  contained  therein  for  purposes  of  administrative 
control,  yet  is  quite  as  comprehensible,  and  will  necessitate  no  greater  labor  cost 
than  the  system  at  present  in  operation. 

Budgetary  Procedure  for  Office  of  the  State  Superintendent. 

The  Executive  and  Business  Management  Division  of  the  Office  of  the  State 
Superintendent  should  prepare  an  estimate  of  the  expenditures  of  the  office  for  each 
biennial  period.  This  estimate  after  being  approved  by  the  State  Superintendent 
should  be  subrfiitted  to  the  State  Board  of  Education  for  approval.  After  approval 
by  the  State  Board  it  should  be  submitted  to  the  Legislature  in  the  same  manner  as 
are  the  estimates  of  the  other  State  departments. 

The  Executive  and  Business  Management  Division  should  prepare  a  report  each 
month  showing  a  comparison  of  actual  with  estimated  expenditures.  This  should 
be  submitted  to  the  State  Superintendent  and  a  summary  for  each  quarter  should  be 
submitted  to  the  State  Board. 

Accounting  for  the  County  Superintendent. 

Centralization  of  Accounting  Control  for  County. 

Accounting  records  of  all  county  and  district  expenditures  should  be  kept  by  county 
superintendents  with  a  view  towards  centralizing  accounting  control  and  the  control 
of  expenditures.  The  annual  report  of  the  county  superintendents  should  be  compiled 
directly  from  the  records  of  these  executives  for  it  is  improbable  that  accurate  data 
can  be  obtained  as  long  as  district  records  are  the  primary  source  of  information. 
The  following  suggestions  are  made  on  the  assumption  that  the  county  board  will 
control  all  expenditures  and  that  the  present  system  by  which  district  boards  issue 
vouchers  and  the  county  superintendent  is  required  to  issue  warrants  therefor  in  the 
order  of  receipt  will  be  abolished. 

Issue  of  Warrants. 

In  the  issue  of  school  warrants  we  recommend  the  following: 

(1)  That  the  county  superintendent  issue  warrants  only  upon  the  presentation 
of  itemized  invoices.  A  technical  exception  to  this  rule  will  need  to  be  made 
in  the  case  of  teachers'  salaries. 

(2)  That  no  warrant  be  issued  for  any  purpose  until  there  is  satisfactory  evidence 
that  the  service  for  which  the  warrant  is  issued  has  been  performed  or  the 
commodity  for  which  issued  has  been  received  by  proper  authority. 

(3)  That  all  invoices  be  checked  carefully  as  to  amount  and  correctness. 

(4)  That  all  warrants  be  made  out  in  duplicate,  the  duplicate  copy  to  be  at- 
tached to  the  voucher  upon  which  it  is  issued,  and  filed  in  the  office  of  the 
county  superintendent. 

If  disbursements  are  to  be  effectively  controlled  by  county  superintendents 
we  believe  the  foregoing  requirements  are  necessary. 

The  County  Superintendent  should  file  the  duplicate  warrants  by  dis- 
tricts to  facilitate  reference  thereto  and  it  is  suggested  that  three  types  of 
district  warrants  be  used.  These  should  be  the  same  in  size  but  distinguish- 
able in  color,  one  type  to  be  used  for  teachers'  salaries,  one  for  other  main- 
tenance expenditures,  and  the  third  for  expenditures  out  of  building  funds. 

59 


Simplicity  of  Records  Recommended. 

Careful  consideration  has  been  given  the  problem  of  accounting  records  and 
procedures  for  county  superintendents  not  only  in  order  to  secure  those  which  would 
reflect  good  accounting  practice  but  also  ill  order  to  secure  those  which  are  sufficiently 
simple  so  that  their  maintenance  will  not  involve  excessive  costs.  The  records 
recommended  are  as  simple  as  is  consistent  with  the  procurement  of  the  necessary 
data. 

Objects  of  Accounting  System  Recommended. 

Since  by  far  the  greater  part  of  all  school  expenditures  will  be  made  through 
the  office  of  the  county  superintendent,  our  recommendations  are  made  with  the 
purpose  of  securing  the  following  objects: 

(1)  To  require  the  monthly  balancing  of  the  books  and  the  checking  of  the  records 
of  the  county  superintendent  against  those  of  the  county  treasurer. 

(2)  To  enforce  the  use  of  uniform  books  of  account  in  which  will  be  entered  all 
expenditures  and  receipts  classified  by  districts. 

(3)  To  secure  the  classification  of  expenditures  as  to  the  purposes  for  which 
made  and  receipts  as  to  their  sources. 

(4)  To  facilitate  administrative  control  and  the  compilation  of  useful  data. 

The  accounting  records  of  the  county  superintendent  are  designed  to  permit  an 
accurate  accounting  for  the  County  School  fund,  the  County  Reserve  fund,  and  Dis- 
trict Maintenance  and  Building  funds.  As  the  accounting  forms  for  the  county 
superintendent  are  explained  it  will  be  observed  that  they  serve  both  financial  and 
administrative  purposes.  From  them  can  be  obtained  the  information  which  is  at 
present  obtained  from  the  annual  reports  of  county  treasurers  and  district  boards. 
Financial  data  for  the  entire  State  will  come  from  fourteen  primary  sources,  the  offices 
of  the  county  superintendents.  The  diversification  of  the  present  system  will  be 
eliminated,  the  possibility  of  error  decreased  and  complete  and  accurate  records  pro- 
vided for. 

Form  of  Record  for  County  Superintendent's  Office. 

To  insure  simplicity  it  is  recommended  that  all  accounts  be  kept  in  one  volume  of 
which  all  except  the  last  twelve  pages  should  be  ruled  in  Form  B.  Ten  pages  of  the 
last  twelve  should  be  ruled  in  Form  C,  while  the  last  two  pages  should  contain  Form  D. 
Each  of  these  three  forms  should  occupy  a  double  page.  Records  of  common  and 
high  school  district  funds  will  be  entered  in  that  section  of  the  Journal  given  over  to 
Form  B,  the  section  being  divided  to  allow  several  pages  for  each  district.  The  ten 
pages  ruled  in  Form  C  will  be  used  for  the  county  school  fund  while  entries  to  record 
receipts  and  disbursements  from  the  county  reserve  fund  will  be  made  in  the  last  two 
pages,  ruled  in  Form  D. 

Accounting  Procedure — Form  B. 

It  will  be  observed  that  Form  B  is  divided  into  two  parts,  one  for  maintenance 
fund  and  the  other  for  building.  It  will  also  be  recalled  that  three  types  of  warrant 
were  recommended,  one  for  teachers'  salaries,  one  for  other  maintenance  expenditures 
and  the  third  for  building  expenditures.  It  should  be  noted  here  that  the  warrant 
numbers  of  the  first  two  will  be  entered  in  column  2,  and  those  of  the  third  in  column  30. 
Maintenance  and  building  funds  are  separate  and  distinct  from  each  other  and  are 
kept  in  Form  B.  All  items  having  to  do  with  building  funds,  either  receipts  or  dis- 
bursements, will  be  entered  to  the  right  of  column  29.  All  other  entries  will  be  made 
to  the  left  of  column  29,  under  the  head  of  maintenance. 

60 


Maintenance  Funds. 

We  shall  discuss  first  maintenance  expenditures,  classified  into  administrative, 
instructional,  operating,  repairs  and  upkeep,  and  miscellaneous;  and  further  sub- 
classified  on  a  functional  basis,  to  show  the  precise  purpose  for  which  expenditures  are 
made.  The  number  of  every  warrant  issued  for  teachers'  salaries  or  other  mainten- 
ance expense  will  be  recorded  in  column  2  and  the  date  on  which  issued,  in  column  1. 
The  amount  of  the  warrant  will  be  entered  first  in  the  column  indicating  the  purpose  for 
which  the  expenditure  is  made,  and  secondly  in  column  21,  headed  "total."  Column 
21  will,  therefore,  be  a  warrant  register  showing  all  maintenance  warrants  in  the  order 
issued.  The  total  of  column  21  should  at  all  times  equal  the  total  of  columns  3-20, 
inclusive.  Should  a  discrepancy  occur  at  any  time  between  these  two  totals  the  error 
can  be  easily  located  and  the  correct  entry  determined  from  the  file  of  warrants.  Em- 
phasis should  be  placed  upon  the  fact  that  two  entries  are  made  for  every  warrant 
issued;  the  omission  of  an  entry  will  throw  the  columns  out  of  balance  and  will  be 
detected  when  columns  are  totaled  and  checked. 

Turning  to  the  expense  classification,  under  administrative  expenses  column  3  will 
include  only  salaries  of  administrative  officials,  comprising  chiefly  school  superin- 
tendents, assistants  and  clerks.  In  column  4  will  be  entered  all  expenses  incurred  in 
the  offices  of  administrative  officials,  such  as  stationery,  supplies,  postage,  repairs,  etc. 
Column  3  will  include  all  expenses  incurred  in  enforcing  school  attendance  in  districts 
having  an  average  daily  attendance  of  over  two  thousand.  Compulsory  education 
expense  for  all  other  districts  is  paid  out  of  the  county  school  fund,  and  is  provided 
for  in  Form  C. 

Under  the  heading  "Instructional"  all  salaries  of  supervisors,  principals  and  assis- 
tants should  be  entered  in  column  6.  Salaries  of  all  teachers  will  be  entered  in  column 
7,  while  all  expenditures  for  school  supplies,  including  kindergarten  and  manual  training 
and  for  supplementary  textbooks  will  go  in  column  8.  Taking  operating  expenses  in 
order,  all  expenditures  for  janitor  service,  chiefly  consisting  of  salaries  and  supplies,  will 
be  entered  in  column  9.  Heat,  light,  power  and  water  are  combined  in  column  10, 
there  being  no  particular  purpose  in  segregating  the  four.  Rent  and  insurance  are 
classified  as  operating  costs  in  preference  to  the  existing  classification  as  fixed  charges. 
The  classification  used  in  Form  B  is  upon  a  functional  basis,  its  object  being  to  show 
the  purposes  or  objects  for  which  expenditures  are  made.  To  classify  rent  and  insur- 
ance as  fixed  charges  is  to  depart  from  the  functional  basis  without  object.  Miscel- 
laneous operating  expenses  which  do  not  properly  fall  under  headings  9-12,  inclusive, 
are  to  be  entered  in  column  13. 

Column  14-19,  inclusive,  should  be  clear.  Expenditures  for  repairs  and  upkeep 
are  segregated  as  between  grounds,  buildings  and  equipment.  Column  17  will  include 
salaries  of  librarians  as  well  as  expenses  incident  to  the  maintenance  of  libraries. 
Column  19  refers  only  to  expenses  incurred  in  transporting  children  to  and  from 
school.  It  does  not  include  traveling  expenses  of  school  officials.  In  column  20  will 
be  entered  any  expenses  which  do  not  properly  fall  elsewhere.  There  should  be  but 
little  occasion  to  use  this  column  as  the  classification  provides  for  practically  all 
expenditures  for  maintenance.  It  is  suggested  that  the  amount  of  interest  paid  on 
warrants  be  entered  in  column  22,  and  that  a  report  be  obtained  at  the  end  of  each 
month  from  the  county  treasurer  showing  all  interest  paid,  classified  by  districts. 
Entries  can  be  made  when  this  report  is  received,  and  are  essential  to  bring  the  accounts 
of  the  county  superintendent  into  balance  with  those  of  the  county  treasurer.  This 
report  will  be  discussed  below. 

61 


All  district  tax  refunds  ordered  by  the  board  of  supervisors  and  paid  by  the  Treasur- 
er will  be  entered  in  column  23.  Under  the  present  system  the  county  superintendent 
has  no  record  of  such  refunds  and  it  will  therefore  be  necessary  for  him  to  receive  a 
report  of  their  amount  from  the  treasurer.  This  information  will  be  included  in  the 
monthly  report  of  the  treasurer  to  the  county  superintendent,  heretofore  mentioned. 
A  record  of  the  refunds  is  necessary  to  bring  the  two  sets  of  books  into  balance. 

It  should  be  noted  that  no  double  entry  is  made  for  tax  refunds  and  interest  on 
warrants,  column  21  being  used  only  to  record  actual  disbursements  or  the  face  value 
of  all  maintenaance  warrants  issued. 

Illustrations  may  serve  to  clarify  procedure.  Suppose  Warrant  No.  218  for 
$30.00  is  issued  to  pay  a  light  bill  for  District  9.  The  bookkeeper  will  open  the  journal 
to  District  9,  enter  the  date  in  column  1,  the  warrant  number,  218,  in  column  2,  the 
amount  $30.00  in  column  10  and  gain  in  column  21.  After  filing  the  duplicate  warrant 
with  the  invoice,  the  accounting  for  the  transaction  will  be  complete. 

The  procedure  in  accounting  for  receipts  into  the  maintenance  fund  is  analagous 
to  that  of  handling  expenditures,  two  entries  being  made  for  each  item  of  receipts. 
The  amount  of  all  receipts  will  be  entered  in  column  28,  this  column,  therefore,  serving 
much  the  same  purpose  as  column  21  for  expenditures.  All  receipts  from  the  county 
school  fund  apportionments  will  also  be  entered  in  column  25,  entries  in  this  column 
being  necessary  only  when  apportionments  are  made  to  districts.  Amounts  received 
from  district  levies  will  be  entered  in  column  26,  entries  being  made  at  the  end  of  each 
month  upon  receipt  of  the  monthly  report  from  the  county  treasurer.  Miscellaneous 
receipts  coming  from  no  regular  county  district  source  will  be  entered  in  column  27. 
A  total  of  columns  25,  26  and  27  should  at  all  times  equal  the  total  of  column  28,  and 
if  any  discrepancy  exists  it  may  be  easily  traced. 

It  is  recommended  that  at  the  end  of  each  month  after  all  entries  for  receipts, 
refunds  and  interest  have  been  made  from  the  report  of  the  county  treasurer  mentioned 
above  and  shown  in  Form  E,  all  columns,  3-28,  be  totalled  and  checked  for  clerical 
error.  Totals  for  the  month  and  totals  for  the  fiscal  year  to  date  should  be  entered. 
Ready  comparisons  can  then  be  made  with  district  budgets  at  monthly  intervals,  and 
expenditures  can  be  restricted  where  in  excess  of  the  budget  figures.  By  deducting 
the  total  of  columns  21,  22  and  23  from  that  of  column  28  the  balance  on  hand  at  the 
end  of  the  month  may  be  obtained.  This  balance  should  be  entered  monthly.  Should 
overdrafts  upon  district  maintenance  funds  prove  to  be  numerous,  the  addition  of 
another  column,  numbered  29-a,  in  which  entries  are  made  whenever  a  district  has  a 
deficit  or  overdraft  at  the  end  of  the  month,  would  be  justified.  The  use  of  red  ink 
would  thus  be  obviated,  and  balances  and  deficits  clearly  differentiated. 

Building  Funds. 

Accounting  procedure  for  the  building  fund  is  in  every  respect  similar  to  that  for 
maintenance  All  warrants  drawn  on  building  funds  will  be  entered  in  column  31, 
column  30  being  reserved  for  the  date  of  their  issue.  A  functional  classification  of 
building  expenditures  is  set  up  in  columns  32-36,  and  should  need  no  further  explana- 
tion. All  capital  expenditures  not  properly  included  in  columns  32-35,  inclusive,  wiU 
be  entered  in  column  36.  Interest  paid  on  building  fund  warrants,  a  report  of  which 
is  obtained  monthly,  should  be  entered  in  column  38. 

As  in  the  case  of  maintenance,  two  entries  will  be  made  for  every  expenditure,  the 
amount  of  every  building  warrant  issued  being  entered  in  column  37.  This  column 
will,  therefore,  be  in  effect  a  register  of  building  fund  warrants,  and  its  total  should 

62 


at  all  times  equal  the  totals  of  columns  32-36,  inclusive.  To  illustrate  the  accounting 
procedure  for  recording  expenditures  from  building  funds:  Warrant  No.  1012  is 
drawn,  in  amount  $800.00,  to  pay  for  desk  equipment  for  a  new  building  in  District  7. 
The  bookkeeper  opens  the  journal  to  District  7,  enters  the  date  in  column  30,  the 
warrant  number,  1012,  in  column  31,  the  amount,  $800.00,  in  column  35  and  again  in 
column  37.  After  filing  the  duplicate  warrant  with  invoice  attached  the  accounting 
for  the  transaction  is  complete.  The  same  procedure  is  recommended  for  the  handling 
of  receipts,  two  entries  being  made  for  each  item,  one  in  column  41,  the  other  in  column 
39  or  40  depending  upon  whether  the  money  is  received  from  the  sale  of  bonds  or 
assessment.  Entries  of  receipts  will  be  made  at  the  end  of  each  month  upon  receipt 
of  the  regular  monthly  report  from  the  county  treasurer.  At  the  end  of  each  month 
totals  will  be  taken  of  all  columns,  checked  for  error,  columns  37  and  38  will  be  deducted 
from  total  of  column  41  and  the  balance  entered  in  column  42.  Procedures  at  the  end 
of  each  month  are  analagous  for  maintenance  and  building  funds. 

Objects  of  Form  B. 

The  construction  of  Form  B  has  been  explained  in  considerable  detail  but  a  brief 
summary  of  the  objects  of  its  use  may  be  of  value.  It  will  give  a  classification  of  all 
expenditures  by  districts  and  by  purposes  for  which  expenditures  are  made,  thus 
making  possible  an  effective  and  centralized  administrative  control.  By  its  provisions 
for  double  entry  it  will  provide  a  check  upon  clerical  errors  and  promote  accuracy. 
The  file  of  duplicate  warrants  will  provide  a  further  check  and  will  be  readily  available 
for  reference.  By  taking  monthly  totals  and  balances,  the  condition  of  all  district 
funds  will  be  known  at  regular  and  frequent  intervals.  Also  comparison  with  budget 
figures  will  be  greatly  facilitated.  A  classification  of  receipts  will  be  available  which 
will  permit  the  obtaining  of  data  of  considerable  importance  as  to  the  sources  of  school 
funds.  Finally,  the  transposition  of  financial  data  into  the  annual  report  of  the  county 
superintendent  will  be  greatly  simplified.  Form  B  will  articulate  with  the  annual 
report  and  it  will  be  necessary  merely  to  transfer  into  the  proper  columns  of  the  annual 
report  the  totals  for  the  year  ending  June  30th  contained  in  Form  B.  Accuracy  will 
be  assured  because  of  the  centralization  of  all  expenditures,  and  the  monthly  report 
from  county  treasurers  to  superintendents,  with  subsequent  entries  into  the  books  of 
the  latter  of  interest,  receipts  and  refunds  will  bring  the  books  of  the  county  superin- 
tendent and  county  treasurer  into  balance  at  the  end  of  each  month. 

Report  of  County  Treasurer  to  County  Superintendent. 

The  monthly  report  of  county  treasurers,  referred  to  above,  should  be  based  upon 
Form  E.  The  report  is  designed  to  show:  (1)  Interest  paid  on  warrants  during  the 
month;  (2)  Tax  refunds  for  which  warrants  are  issued  by  the  board  of  supervisors 
and  which  are  paid  by  treasurers;  (3)  Total  receipts  during  the  month;  (4)  Balances 
on  hand  during  the  month;  (5)  Warrants  paid  during  the  month.  Interest,  tax  re- 
funds, receipts  and  balances  will  be  shown  in  Form  E.  classified  by  districts  and  by 
funds.  The  list  of  warrants  paid  will  be  attached  to  Form  E  and  submitted  in  typed 
columnar  form,  warrants  being  classified  as  to  districts  and  as  to  funds  out  of  which 
paid.  Warrants  should  also  be  reported.  It  is  recommended  that  these  two  types 
of  warrant  be  of  distinctive  color.  At  the  foot  of  Form  E  should  be  entered  the 
receipts  during  the  month  into  the  county  school  fund,  and  the  amount  of  any  refunds 
of  county  taxes.  Thus  it  is  made  possible  to  check  the  accounting  records  for  county 
school  reserve  funds. 

The  county  superintendent  will  immediately  upon    receipt    of    the    treasurer's 

63 


Accounting  Form  for  Office  of  County  Superintendent 

DISTRICT   FUNDS 
Form  B  (Left  Hand  Page) 

EXPENDITURES 


Date 


Warrant 
No. 


AOMINISTRATIV  B 


Salaries 

Office 
Expense 

Compulsory 

Education 

Expense 

3 

4 

5 

Instructional 


Salaries  of 

Supervisors, 

Principals 


Salaries 

of 
Teachers 


Supplies 

& 

Text-Books 


Operation 


Janitors' 
Salaries  & 
Supplies 


Heat,  Light, 

Power 

&  Water 


10 


Rent 


11 


Insun 


Form  B  (Left  Hand  Page) — Continued. 


Other 
Expense  of 
Operation 


Repairs  &  Upkeep 


Grounds 

Buildings 

Equipment 

14 

15 

16 

(Right  Hand  Page) 


Miscellaneous 


Library 
Expense 

Health 
Service 

Transpor- 
tation 

Other 

17 

18 

19 

20 

Total 


Interest  on 

Maintenance 

Warrants 


Tax 
Refun 


23 


Form  B  (Right  Hand  Page) — Continued. 


RECEIPTS 

EXP 

Date 

State 

& 

County 

District 
Levy 

Other 
Sources 

Total 

Balance 

Date 

Warrant 

No. 

Land 

Buildings 

Improve- 
ments & 
Alterations 

Furni 

& 

Appar 

24 

25 

26 

27 

28 

29 

30 

31 

32 

33 

34 

35 

Form  B  (Right  Hand  Page) — Continued. 


ITURES 

RECEIPTS 

Other 
Capital 
Outlay 

Total 

Interest  on 
Building 
Warrants 

Sale 

of 

Bonds 

Assess- 
ments 

Total 

Balance 

36 

37 

38 

39 

40 

41 

42 

64 


report,  check  against  his  own  lists  of  warrants  issued,  the  warrants  reported  as  paid. 
It  will  thus  be  possible  to  find  the  total  of  unpaid  warrants  drawn  upon  each  district 
fund,  and  upon  the  county  funds.  Interest,  receipts  and  refunds  should  then  be 
entered  according  to  above  instructions,  charging  these  items  against  the  proper  funds. 
Balances  should  then  be  determined  for  all  funds,  the  amount  of  unpaid  warrants 
added,  and  the  resulting  figures  checked  with  the  balances  reported  by  the  county 
treasurer.  Should  any  discrepancies  exist,  steps  should  be  at  once  taken  to  locate  the 
error  and  correct  it.  The  locating  of  errors  will  be  facilitated  by  the  use  of  the  double 
entry  system  of  accounts  and  the  duplicate  warrant  file. 

Accounting  for  County  School  Fund — Form  C. 

All  accounting  for  disbursements  and  apportionments  out  of  the  county  school 
fund,  as  well  as  for  receipts  into  that  fund  will  be  entered  in  the  pages  of  the  journal 
based  upon  Form  C.  Accounting  procedure  for  the  count}*-  school  fund  is  very  similar 
to  that  for  district  funds  and  will  not  be  set  forth  in  detail.  Form  C  is  designed  to 
show:  (1)  All  expenses  of  the  county  superintendent's  office,  classified  in  detail  upon  a 
functional  basis;  (2)  Expenditures  for  compulsory  education,  which  are  made  from  the 
county  fund  for  all  districts  except  those  having  an  average  daily  attendance  of  over 
2,000;  (3)  Expenses  of  the  county  board  of  education;  (4)  County  tax  refunds  for 
which  warrants  are  issued  by  the  board  of  supervisors;  (5)  apportionments  to  districts; 
(6)  receipts  into  the  county  fund  classified  as  to  source;  (7)  Balance  on  hand  at  the 
end  of  each  month. 

As  indicated  above,  it  is  thought  practicable  to  distinguish  between  warrants 
drawn  upon  the  county  fund  and  those  drawn  upon  district  funds.  The  numbers  of 
all  warrants  drawn  upon  the  county  school  fund  will  be  entered  in  Column  2.  The 
amount  of  each  warrant  will  be  entered  twice,  as  in  the  case  of  district  funds,  first  in  the 
column  indicating  the  purpose  for  which  the  warrant  is  issued,  and  secondly  in  column 
14.  The  latter  column  will,  therefore,  show  total  expenditures  for  all  purposes.  In 
the  case  of  county  tax  refunds,  entries  of  which  are  made  monthly  from  the  report  of 
the  county  treasurer,  and  apportionments  to  districts,  which  should  be  made  four 
times  a  year  immediately  after  state  apportionments  to  counties  are  made,  only  one 
entry  will  be  made,  in  columns  15  and  16,  respectively. 

Receipts  will  be  handled  upon  a  double  entry  basis,  the  amount  thereof  being  entered 
first  in  Column  18,  19  or  20,  depending  upon  source,  and  secondly  in  Column  21,  the 
latter  colunn  showing  total  receipts  from  all  sources.  Column  20  probably  requires 
explanation.  The  State  school  laws  require  that  "if  at  the  end  of  the  school  year  there 
remain  any  part  of  the  reserve  fund  unexpended,  then  the  county  superintendent  shall 
place  any  remaining  portion  in  the  County  School  Fund  and  apportion  the  same  in  the 
usual  manner  of  apportioning  the  County  School  Fund."  In  other  words,  there  is  no 
provision  in  the  law  for  carrying  over  a  balance  in  the  reserve  fund  at  the  end  of  the  year. 
We  find  that  the  law  has  been  more  or  less  disregarded  on  the  point,  that  the  reserve 
fund  has  been  used  for  various  miscellaneous  purposes,  that  it  has  not  always  been 
kept  separate  in  the  accounts  from  other  funds,  and  that,  therefore,  it  has  not  been  as 
a  rule  utilized  as  intended.  Column  20  is  provided  in  order  that  any  balance  in  the  reserve 
fund  at  the  end  of  the  school  year  may  be  transferred  to  the  County  School  Fund  and 
recorded  as  a  receipt  therein.  This  balance  will  be  obtained  from  the  accounting 
records  of  the  County  Reserve  Fund  kept  in  the  last  two  pages  of  the  Journal  in  Form 
D,  and  explained  below.  Receipts  from  State  apportionments  will  be  entered  four 
times  annually  upon  receipt  of  the  legally  required  notice  of  apportionments  from 
county  treasurers.     Receipts  from  county  taxation  should  be  entered  monthly  upon 

65 


Accounting  Form  for  Office  of  County  Superintendent 

COUNTY  SCHOOL  FUND 


Form 

C. 

EXPENDITURES 

Date 

Warrant 
No. 

Explanation 

Salaries 

Stationery 

Postage 

Telephone 

& 
Telegraph 

Repairs 

Travel 

New 
Equip- 
ment 

Oth 

Offi 

Expe 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

Form  C — Continued. 


Cumpulsory 

Education 

Expense 

County 

Board 

Expense 

Total 
Expend- 
itures 

County 

Tax 
Refunds 

Apportion- 
ments to 
Districts 

Date 

State 
Fund 

County 
Assess- 
ment 

County 

Reserve 

Fund 

Total 

Balance 

12 

13 

14 

15 

16 

17 

18 

19 

20 

21 

22 

66 


receipt  of  the  monthly  report  from  the  county  treasurer.  The  same  procedure  at  the 
end  of  each  month  for  taking  totals,  determining  balances  and  checking  with  the 
county  treasurer,  which  was  recommended  in  the  case  of  district  funds,  should  be 
followed  in  the  accounting  for  the  County  School  Fund. 

Accounting  for  County  Reserve  Fund — Form  D. 

Form  D,  in  which  the  last  two  pages  of  the  journal  will  be  ruled,  is  designed  to 
provide  a  separate  accounting  for  the  County  Reserve  Fund.  According  to  the  present 
school  law  this  fund  shall  be  disposed  of  in  two  ways:  (1)  For  accommodation  schools 
(2)  Apportioned  to  districts.  All  money  paid  out  upon  warrant  for  accommodation 
schools  will,  therefore,  be  entered  in  Column  4,  the  warrant  number  being  entered  in 
Column  2.  This  is  the  only  expenditure  made  from  the  Reserve  Fund,  Columns  5  and 
6  being  provided  to  record  the  apportionment  of  reserve  funds  to  districts  and  the 
return  of  the  reserve  fund  balance  to  the  County  School  Fund  at  the  end  of  the  school 
year.  An  entry  will  be  required  in  Column  6  only  once  annually,  the  entry  being  made 
in  Column  20  of  Form  C  at  the  same  time.  All  receipts  will  be  entered  in  Column  7, 
and  the  balance  at  the  end  of  the  year  to  be  returned  to  the  County  School  Fund  will 
be  determined  by  deducting  totals  of  Columns  5  and  6  from  the  total  of  Column  7. 
This  amount  being  entered  in  Column  6,  totals  of  Columns  4,  5  and  6  will  equal  Column 
7,  and  the  Reserve  Fund  will  show  no  balance  at  the  end  of  the  year. 

Need  for  Uniform  Accounting  Records  for 
.  County  Treasurers. 

The  mechanism  for  recording  financial  data  in  the  office  of  county  superintendents 
has  been  outlined  in  considerable  detail.  It  will  be  observed  that  the  system  advocated 
aims  to  centralize  the  recording  of  all  data  and  promote  the  accuracy  of  that  data  by 
providing  the  means  for,  and  enforcing  a  monthly  check  of  the  accounts  of  the  county 
superintendent  against  those  of  the  county  treasurer.  In  the  above  recommendations 
it  is  obiously  assumed  that  county  treasurers  have  set  up  correct  accounting  pro- 
cedures for  the  recording  of  receipts,  balances  and  expenditures.  While  no  attempt 
is  made  in  this  report  to  outline  an  accounting  system  for  county  treasurers,  we  desire 
to  lay  stress  upon  the  need  for  uniform  and  accurate  records  if  the  system  recom- 
mended for  county  superintendents  is  to  function  fully.  Treasurers  should  keep  a 
loose-leaf  ledger  in  which  accounts  are  set  up  for  all  district  maintenance  and  building 
funds,  as  well  as  for  the  County  School  Fund  and  the  County  Reserve  Fund.  The 
classification  of  funds  must  be  on  the  same  basis  as  that  of  county  school  superin- 
tendents. Balances  in  all  funds  must  be  taken  daily,  that  information  as  to  the 
condition  of  all  funds  may  be  instantly  available.  Paid  warrants  should  be  filed,  and 
classified  by  districts  and  funds  upon  which  they  were  drawn. 

The  ledger  of  the  county  treasurer  should  also  contain  accounts  for  all  bond  interest 
and  redemption  funds,  interest  and  redemption  being  segregated,  and  individual 
accounts  being  set  up  for  each  common  and  high  school  district.  Interest  on  sinking 
funds  should  be  credited  to  the  particular  district  redemption  fund  for  which  the  sinking 
fund  is  set  up. 

Summary. 

To  briefly  summarize,  the  accounting  system  for  the  county  unit  will  record  all 
expenditures  made  from,  and  receipts  into  district  and  county  funds,  classified  by 
common  and  high  school  districts.  Expenditures  are  classified  to  show  the  purpose  for 
which  made,  and  receipts,  to  show  the  source  from  which  obtained.     A  regular  monthly 

67 


Accounting  Form  for  County  Superintendent 

COUNTY  RESERVE  FUND 


Form  D. 


Date 

Warrant 
No. 

i                    Explanation 

Accommodation 
Schools 

Apportioned 
to  Districts 

Returned  to 
County  Fund 

Receipts 

Monthly   Report   of   County   Treasurer   of County   to   the   County 

Superintendent  of  Schools  for  the  Month  ending 

Form  E 


District 
Number 

Interest  Paie 

on  Warrants 

Tax 

Refunds 
3 

Receipts 

of  Month 

Balance 

Maintenance 
1 

Building 
2 

Maintenance 
4 

Building 
5 

Maintenance 
6 

Buildii 
7 

H.  S.  No.  1  Etc. 

Interest  paid  on  County  Warrants 

Receipts  into  county  school  fund  during  month. 
Refund  of  county  taxes  during  month 


68 


check  is  provided  between  the  records  of  county  superintendent  and  county  treasurer, 
made  possible  by  a  monthly  report  from  the  latter  to  the  former.  The  need  for  uniform 
accounting  for  county  treasurers  is  shown  and  suggestions  made  as  to  the  procedure 
to  be  followed.  In  short,  our  recommendations  are  aimed  to  obtain  two  ends — 
centralization  and  accuracy. 

Budgetary  Procedure  for  Counties. 

Purposes. 

A  system  of  budgetary  control  for  the  schools  of  each  county  is  recommended  for 
two  reasons: 

(1)  To  serve  as  a  check  upon  expenditures,  its  use  in  this  case  being  as  an  instru- 
ment of  control. 

(2)  To  serve  the  same  purpose  for  which  the  existing  budget  system  is  intended, 
that  is,  to  enable  the  county  superintendent  to  determine  how  much  money 
will  need  to  be  raised  by  the  county  and  how  much  will  be  raised  by  district 
levies. 

Method  of  Estimating  Expenditures. 

It  is  recommended  that  the  county  superintendent  prior  to  the  beginning  of  each 
school  year  submit  to  the  superintendent  of  schools  in  each  district  having  a  superin- 
tendent, and  to  the  high  school  principal  of  each  high  school  district,  a  blank  form 
upon  which  will  be  entered  the  estimated  school  expenditures  for  the  coming  year.  He 
will  submit  the  same  form  to  the  local  director  of  each  rural  school  district  for  the 
same  purpose.  The  expenditures  on  the  estimate  form  will  be  classified  in  the  same 
manner  as  in  Form  B. 

The  county  superintendent,  assisted  by  the  Assistant  Superintendent  will  study 
all  estimates  carefully,  comparing  them  with  the  actual  expenditures  for  the  preceding 
year  and  making  any  changes  which  he  deems  expedient.  He  will  thus  determine 
final  budget  figures  for  all  districts,  at  the  same  time  drawing  up  an  estimate  of  expendi- 
tures out  of  the  County  School  Fund.  Estimated  figures  thus  arrived  at  shall  be 
entered  upon  Form  F,  which  should  need  but  slight  explanation.  It  will  be  noticed 
that  the  expense  classifications  of  Form  B,  Form  F  and  the  forms  received  from  dis- 
tricts articulate.  The  districts  are  arranged  in  numerical  order  down  the  side  of  Form 
F,  and  three  spaces  are  provided  for  each  item  of  expense  of  each  district. 

Control  of  Estimates. 

The  estimated  expenditures  will  be  entered  in  the  upper  space  at  the  beginning  of 
the  school  year,  as  soon  as  budgets  are  completed.  Six  months  later,  as  soon  as  totals 
are  taken  in  the  superintendent's  books  on  December  31,  these  totals  will  be  entered 
in  the  lower  space.  Provision  is  thus  made  for  checking  expenditures  against  estimated 
expenditures  at  the  end  of  the  first  six  months  of  the  year.  On  June  30,  at  the  end  of 
the  year,  total  expenditures  for  the  year  will  be  entered  in  the  second  space  provided, 
thus  affording  an  immediate  comparison  between  actual  and  estimated  expenditures 
for  the  entire  year. 

A  definite  attempt  should  be  made  to  keep  actual  expenditures  within  the  budget 
else  one  purpose  of  budgetary  control  will  be  defeated.  It  has  already  been  recom- 
mended that  in  the  accounting  procedure  of  the  county  superintendent  totals  of  all 
expenditures  be  taken  monthly,  as  well  as  a  cumulative  total  for  the  year  to  date. 
Even  though  these  totals  are  entered  in  Form  F  but  twice  during  the  year,  they  should 

69 


Budget  Form  for  Office  of  County  Superintendent 


Form  F. 


ADMINISTRATIVE 

INSTRUCTIONAL 

Districts 

Salaries 
1 

Office 

Expense 

2 

Compulsory 

Education 

3 

Salaries  of 

Principals, 

Etc. 

4 

Salaries 

of 

Teachers 

5 

Supplies 

& 

Text  Books 

6 

Janit 

Expe 

7 

District 
No.  1 

Estimated 

Actual  June  30 

Section  A 

Actual  Dec.  31 

District 
No.  2. 
Etc. 

Estimated 

Actual  June  30 

Actual  Dec.  31 

High 

School 

District 

No.  1 

Etc. 

Estimated 

Actual  June  30 

Actual  Dec.  31 

Office 

Salaries 

1 

Stationery 
2 

Postage 
3 

Telephone  & 

Telegraph 

4 

Repairs 
5 

Travel 
6 

Ne 
Equip 

7 

County 
School 
Fund 

Estimated 

Section  B 

Actual  June  30 

Actual  Dec.  31 

Form  F— 

-Continued. 

OPERATION 

REPAIRS  &  UPKEEP 

MISCELLANEOUS 

Heat,  Light, 

Water  & 

Power 

8 

Rent 
9 

Insurance 
10 

Grounds 
11 

Buildings 
12 

Equipment 
13 

Library 

Expense 

14 

Health 

Service 

15 

Transpor- 
tation 
16 

Other 

Expense 

17 

Back 
Indebt- 
edness 
18 

Other 

Office 

Expense 

8 

Compulsory 

Education 

9 

County 

Board 

Expense 

10 

j 

70 


be  checked  against  budget  figures  at  regular  monthly  intervals  to  see  whether  expendi- 
tures are  too  heavy.  Form  F  of  course  shows  total  estimated  expenditures  for  the 
year,  but  the  proportion  of  totals  which  should  be  disbursed  at  any  time  during  the 
year  can  be  readily  approximated.  Stress  is  again  placed  upon  the  need  for  fully 
utilizing  the  information  given  in  Form  F  if  the  budget  system  is  going  to  serve  its  more 
useful  purpose. 

Budgetary  Procedure  for  Board  of  Supervisors. 

We  have  no  occasion  to  recommend  changes  in  the  budgetary  procedure  now 
enforced  by  boards  of  supervisors  with  a  view  toward  determining  the  amounts  to  be 
raised  by  county  and  by  district  levies.  The  average  daily  attendance  in  each  district 
multiplied  by  the  per  capita  county  levy  of  $45.00 — $80.00,  less  the  amount  to  be 
received  from  State  apportionments,  will  give  the  amount  to  be  raised  by  county  tax, 
while  the  estimated  expenditures  of  each  district  less  the  amount  raised  for  each  district 
by  county  tax  will  give  the  amount  to  be  raised  by  special  district  levies.  This  pro- 
cedure is  now  in  force  in  the  State  and  is  quite  adequate  as  it  stands.  We  have  previous- 
ly suggested  the  possibilities  of  using  aggregate  attendance  instead  of  average  daily 
attendance  as  the  basis  for  apportionment. 

Summary. 

Our  recommendations  upon  budgeting  are,  therefore,  confined  chiefly  to  the 
method  of  estimating  district  expenditures.  The  system  now  in  operation  is,  in  many 
districts,  dependent  for  its  effectiveness  upon  guesswork  rather  than  upon  a  careful, 
systematic  study  of  actual  conditions  and  needs.  The  suggestions  made  above  are 
intended  to  eliminate  the  haphazard  element  from  the  present  method  of  estimating 
expenditures,  and  to  thoroughly  systematize  budgeting,  incidently  providing  devices 
by  which  budget  figures  may  be  used  to  advantage  to  control  actual  expenditures. 

Accounting  for  City  School  Superintendents  and 
High  School  Principals. 

It  has  been  noted  already  that  records  of  receipts  into  and  expenditures  out  of  all 
funds  will  be  kept  by  county  superintendents.  The  accounting  records  of  the  county 
superintendents  will,  therefore,  be  the  source  of  all  financial  data  which  is  needed  for 
official  purposes.  It  is  impracticable,  however,  for  county  superintendents  to  exercise 
effective  control  over  the  internal  operations  of  the  city  school  system  or  of  a  high 
school.  We,  therefore,  suggest  that  for  purposes  of  internal  control  city  school 
systems  and  high  schools  keep  records  of  all  expenditures  designed  to  show  the  purpose 
for  which  made  and  the  unit  or  department  responsible  for  their  incurrence. 

Relation  of  City  Superintendents  to  Purchase  of  Supplies. 

As  already  explained,  all  expenditures  will  be  under  the  control  of  the  county 
superintendent.  In  the  case  of  city  districts,  however,  problems  arise  which  are  not 
met  with  elsewhere.  In  many  cases  it  will  be  necessary  for  the  city  schools  to  secure 
small  quantities  of  supplies,  the  purchase  of  which  it  is  not  practicable  to  have  made 
by  the  county  superintendent.  It  is  desirable,  therefore,  to  establish  a  procedure  by 
by  which  these  purchases  and  disbursements  can  be  handled  efficiently  and  at  the 
same  time  with  the  greatest  possible  convenience. 

Method  of  Handling  Supplies. 

In  order  to  facilitate  the  purchasing  of  minor  supplies  it  is  suggested  that  at  the 
beginning  of  the  school  year  the  city  superintendent  submit  to  the   county  superin- 

71 


tendent  an  estimate  of  the  amount  of  such  supplies  which  will  be  needed  during  the 
next  year.  The  particular  classes  of  supplies  which  should  be  included  in  this  estimate 
will  be  determined  by  the  regulations  of  the  County  Board  of  Education.  It  is  im- 
portant that  the  amount  of  these  supplies  be  kept  at  the  minimum  since  the  purpose 
of.  centralizing  purchasing  control  in  the  hands  of  the  County  Superintendent  is  to 
secure  the  purchase  of  supplies  in  large  quantities  with  the  consequent  saving  resulting 
therefrom.  The  estimate  submitted  by  the  City  Superintendent  when  approved  by 
the  County  Superintendent  will  be  submitted  to  the  County  Board  of  Education  and 
will  then  constitute  authority  to  the  City  Superintendent  to  purchase  the  amount  of 
supplies  for  which  it  calls.  In  some  cases  it  may  be  found  expedient  to  permit  the  City 
Superintendent  to  pay  for  some  of  these  supplies.  In  this  case  the  County  Board 
may  provide  for  the  establishment  of  a  Working  Cash  Fund  for  the  use  of  the  County 
Superintendent.  The  City  Superintendent  will  present  a  monthly  statement  to  the 
County  Superintendent  showing  a  comparison  between  the  estimate  of  purchases  and 
the  actual  purchases  made.  All  purchases,,  other  than  those  which  the  County  Board 
permits  the  City  Superintendent  to  pay  for  out  of  the  Working  Cash  Fund,  will  be 
paid  for  by  the  County  Superintendent  upon  invoices  approved  by  the  City  Superin- 
tendent and  submitted  by  him  to  the  County  Superintendent  for  payment. 

Accounting  Procedures  for  the  Office  of  the  City  Superintendent. 

It  is  recommended  that  the  City  Superintendent  keep  a  record  in  accordance  with 
Form  G.  It  will  be  noticed  that  it  is  the  purpose  of  this  form  to  accomplish  the 
following  objects: 

(1)  To  make  it  possible  to  arrive  at  the  total  expenditures  for  maintenance  of 
individual  schools. 

(2)  To  segregate  the  expenses  of  the  city  superintendent's  office. 

Form  G  is  a  ledger  with  accounts  set  up  for  the  city  superintendent's  office  and  for  the 
various  maintenance  expenditures.  All  the  latter  accounts  are  sub-divided  to  show 
the  expenditures  for  each  school  under  the  jurisdiction  of  the  City  Superintendent. 
It  will  be  necessary  to  allow  several  pages  for  each  account.  In  order  to  facilitate  this 
it  is  recommended  that  a  loose  leaf  form  of  ledger  be  employed. 

In  order  to  make  possible  the  maintenance  of  this  record  it  will  be  necessary  that 
the  City  Superintendent  receive  a  copy  of  all  invoices  for  purchases  made  for  the  city 
schools  by  the  County  Superintendent.  It  is  recommended  that  the  County  Super- 
intendent require  that  all  vendors  submit  duplicate  invoices  for  all  purchases  made 
for  the  city  schools  and  high  schools.  One  copy  of  the  invoice,  when  approved  by  the 
County  Superintendent  will  be  forwarded  to  the  City  Superintendent  for  his  record. 

Entries  will  be  made  in  Form  G  when  checks  are  issued  and  invoices  are  received, 
two  entries  being  made  for  each  expenditure.  Many  disbursements  will  be  directly 
chargeable  against  individual  schools  or  against  the  City  Superintendent's  office,  the 
only  exception  being  in  the  case  of  supplies  purchased  in  quantity  and  distributed  to 
the  schools  as  needed.  Supplies  when  purchased  for  the  use  of  an  individual  school, 
and  therefore  directly  chargeable  against  it,  will  be  entered  on  Page  3  or  Page  4  depend- 
ing upon  whether  they  are  office  or  school  supplies.  Supplies  when  purchased  in 
quantity  for  later  distribution  and  therefore  not  directly  chargeable  to  any  individual 
school  at  the  time  of  purchase  will  be  entered  in  either  Column  1  or  Column  3  on  Page  2. 
When  these  supplies  are  distributed  to  schools  the  cost  of  the  amount  distributed  will 
be  entered  in  either  Column  2  or  Column  4  of  Page  2  and  again  in  the  proper  column 
on  Page  3  or  Page  4  depending  upon  whether  they  are  office  or  school  supplies.     The 

72 


account  with  supplies  will  thus  show  at  all  times  the  undistributed  inventory  of  school 
and  office  supplies. 

All  expenditures,  whether  made  by  check  or  warrant,  will  be  recorded  first  in  the 
proper  account  and  secondly  on  Page  10  in  the  Register  of  Expenditures  which  shows 
all  cash  disbursed  in  the  order  in  which  checks  are  issued.  The  date  and  check  number, 
if  disbursement  is  by  check,  will  in  all  cases  be  entered  with  the  amount  of  the  expen- 
diture in  the  columns  provided. 

If  the  foregoing  recommendations  are  adopted  by  city  school  superintendents  and 
records  are  accurately  kept  according  to  the  instructions  given  it  will  be  relativelj' 
simple  to  arrive  at  maintenance  costs  of  individual  schools  within  a  city  unit  as  well 
as  the  way  in  which  those  costs  were  incurred  simply  by  adding  the  totals  of  the  various 
expense  columns  for  each  school.  The  expenditures  thus  recorded  will  also  be  of  value 
as  an  aid  to  the  operations  of  budgetary  control  if  the  City  Superintendent  deems  it 
expedient  to  work  out  a  budget  system  for  individual  schools. 

Relation  of  High  School  Principal  to 
Purchase  of  Supplies. 

As  previously  explained,  the  County  Superintendent  should  purchase  all  the 
supplies  needed  by  high  schools  excepting  minor  items  which  cannot  be  conveniently 
purchased  in  quantity.  The  high  school  principal  should  be  granted  authority  to 
purchase  these  in  the  same  manner  that  the  City  Superintendent  is  permitted  to  pur- 
chase the  same  kind  of  items.  The  high  school  principal  should  submit  an  estimate  of 
such  supplies  to  the  County  Superintendent  and  this  estimate  should  be  handled  in 
the  same  manner  as  recommended  for  the  estimate  of  the  City  Superintendent. 

It  is  essential  that  the  apportionment  of  all  supplies  and  the  purchase  of  those 
supplies  which  are  purchased  directly  by  the  high  school  should  be  centralized  in  the 
office  of  the  high  school  principal.  All  requisitions  should  come  to  the  principal  and 
all  purchases  which  are  permitted  by  the  rules  of  the  County  Board  to  be  made  by  the 
school  should  be  purchased  by  him.  Department  heads  or  teachers  should  not  have 
authority  to  make  purchases  direct. 

Accounting  Procedure  for  High  Schools. 

High  school  principals  can  employ  accounting  records  which  are  primarily  the  same 
as  those  recommended  for  the  County  Superintendent.  The  same  form  of  ledger  can 
be  used,  the  only  difference  being  in  the  expense  classification.  The  classification  of 
expense  will  vary  for  schools  of  different  sizes  depending  upon  the  degree  of  control 
which  it  is  desired  to  exercise  over  the  apportionment  of  supplies.  If  a  thorough- 
going control  is  to  be  exercised  an  account  should  be  set  up  for  each  item  of  supplies 
used.  The  sub-classification  will  be  by  departments  or  by  teachers  rather  than  by 
schools  as  in  the  case  of  the  City  Superintendent's  record.  A  separate  account  for 
supplies  used  in  the  principal's  office  will  be  necessary. 

Also  a  general  account  for  supplies  similar  to  that  on  Page  2  of  Form  G,  will  be  needed 
to  record  supplies  purchased  for  later  apportionment  and  not  yet  chargeable  direct  to 
departments.  Double  entries  should  be  made  in  all  cases,  the  second  entry  being  in 
the  Register  of  Disbursements,  the  procedure  being  the  same  as  in  the  case  of  the  City 
Superintendent.  Column  totals  will  at  any  time  give  the  total  disbursements  for  each 
item  of  supplies  used  by  each  department.  Department  costs  can  thus  be  computed 
and  compared  and  from  the  data  thus  compiled  control  can  be  exercised  over  depart- 
mental expenditures  in  the  future. 

73 


Ledger  Form  for  City  School  Superintendent 

ADMINISTRATIVE  EXPENSES— CITY  SCHOOL  SUPERINTENDENT 


Form 

G-l. 

Date 

Check 
Number 

Salaries 

Stationery 

Telephone  & 
Telegraph 

Postage 

Other 

Office  Supplies 

&  Expense 

1 

2 

3 

4 

5 

6 

7 

i 

| 

i 
Form  G-2. 

SUPPLIES 

Date 

Office  Supplies 

School  Supplies 

Received 

Distributed 

Received 

Distributed 

1 

2 

3 

4 

Form  G-3. 

offic: 

E  SUPPLIES 

Date 

Chk. 
No. 

School 
No.  1 

School 
No.  2 

School 
No.  3 

School 

No.  4 

School 
No.  5 

Form 

G-4. 

SCHOOL  SUPPLIES  AND  TEXT-BOOKS 

Date 

Chk. 
No. 

School 
No.  1 

School 
No.  2 

School 
No.  3 

School 
No.  4 

School 
No.  5 

Form 

G-5. 

SALARIES  OF  PRINCIPALS,  SUPERVISORS  AND  TEACHERS 

Date 

Chk. 
No. 

School 
No.  1 

School 
No.  2 

School 
No.  3 

School 
No.  4 

School 
No.  5 

.. 

74 


JANITORS'  SALARIES  AND  SUPPLIES 


M 

G-6. 

Date 

Chk. 
No. 

School 
No.  1 

School 
No.  2 

School 
No.  3 

School 

No.  4 

School 
No.  5 

m  G-7. 


HEAT,  LIGHT,  POWER,  WATER,  RENT  AND  INSURANCE 


Date 


Chk. 
No. 


School 
No.  1 


School 
No.  2 


School 
No.  3 


School 
No.  4 


School 
No.  5 


REPAIRS  AND  UPKEEP 


M 

G-8. 

Date 

Chk. 
No. 

School 

No.  1 

School 
No.  2 

School 
No.  3 

School 
No.  4 

School 
No.  5 

MISCELLANEOUS  EXPENSE 


M 

G-9. 

Date 

Chk. 
No. 

School 
No.  1 

School 
No.  2 

School 
No.  3 

School 
No.  4 

School 
No.  5 



REGISTER  OF  CHECKS  ISSUED  AND  INVOICES  RECEIVED 


m  G-10. 


Date 

Check 
No. 

Amount 

Account 
Charged 

Date 

Check 
No. 

Amount 

Account 
Charged 

1 

2 

3 

4 

1 

2 

3 

4 

75 


Control  of  Inventory. 

For  schools  designed  to  keep  an  inventory  of  supplies  on  hand  it  is  recommended 
that  a  card  file  be  kept  with  a  card  for  each  item  of  supplies  similar  to  Form  H.  When- 
ever supplies  are  received  the  number  of  units  will  be  entered  in  Column  2  on  the 
proper  card  and  total  on  hand  in  Column  4.  Whenever  apportionments  are  made  the 
number  of  units  apportioned  will  be  entered  in  Column  3  on  the  proper  card  and  the 
total    remaining    on    hand    in    Column    4. 

The  card  file  kept  in  this  manner  will  at  all  times  give  the  amount  of  each  item  of 
supplies  on  hand.  It  may  be  found  desirable  to  add  another  column  in  which  to  show 
the  department  to  which  supplies  are  apportioned.  Figures  should  be  entered  at  the 
top  of  each  column  showing  the  quantity  to  order  when  the  supplies  run  low  and  the 
minimum  to  which  supplies  can  be  allowed  to  drop  before  ordering  new  supplies.  In 
determining  these  amounts  such  factors  as  time  needed  for  delivery,  rate  of  consump- 
tion and  quantity  discounts  should  be  taken  into  consideration. 

Possible  Modifications  of  the  Foregoing  Procedure. 

It  may  be  possible  that  all  schools  will  not  desire  to  maintain  as  complete  an 
analysis  of  their  expenditures  as  that  which  is  recommended  in  the  foregoing  discus- 
sion. In  those  cases  where  a  simpler  analysis  is  desired  it  will  be  easy  to  modify  the 
procedure  recommended  to  suit  the  needs  of  the  occasion.  It  is  thought,  however, 
that  city  superintendents  and  high  school  principals  will  find  it  desirable  as  rapidly 
as  expedient  to  maintain  an  analysis  of  expenditures  by  schools  and  departments, 
respectively.  In  some  cases  such  an  analysis  is  now  maintained  and  those  superin- 
tendents and  principals  which  have  used  such  an  analysis  are  unanimous  in  the  belief 
that  it  is  well  worth  the  cost  thereof. 

Reports. 

Relation  of  Reports  to  Records. 

If  the  information  contained  in  accounting  records  is  to  be  used  to  the  greatest 
advantage  it  must  be  presented  by  means  of  proper  reports.  The  State  Department 
of  Education  has  given  considerable  attention  to  the  preparation  of  reports  and  the 
reports  now  in  use  are  in  many  respects  satisfactory.  The  chief  difficulty  has  been  in 
collecting  the  data  which  are  needed  for  the  proper  preparation  of  the  reports  desired. 

Our  recommendation  in  this  section  are  confined  mainly  to  suggesting  changes  in 
the  form  of  reports  which  will  make  them  articulate  with  the  records  which  we  have 
recommended.  In  some  cases  we  have  recommended  the  addition  of  information 
which  we  think  desirable. 

Under  the  revised  plan  of  organization  there  will  be  no  need  for  the  annual  report 
of  district  boards  to  county  superintendents  stating  receipts  and  disbursements  during 
the  year.  This  information  will  be  obtained  directly  from  the  records  of  county  super- 
intendents. 

Annual  Report  of  County  Superintendent  to 
State  Superintendent. 
The  form  of  the  financial  section  of  the  annual  report  of  county  superintendents  to 
State  Superintendent  (Pages  12-20  in  the  present  report  form),  has  been  changed  to 
articulate  with  the  accounting  records  kept  by  the  county  superintendent.  The 
report  of  maintenance  funds  should  be  made  in  Form  K.  It  will  be  noticed  that  this 
form  is  the  same  as  that  used  in  the  county  superintendents'  records.     Figures  can, 

76 


Form  for  Supplies  Inventory 


m  H. 


Quantity  to  Order. 


Minimum- 


Date 

Amount 
Received 

Amount 
Apportioned 

Balance 
on  Hand 

Annual  Report  of  County  Treasurer  to  State  Superintendent  of  Public  Instruction 

County 

Receipts  and   Expenditures  of  School  Moneys 
for  Year  Ending  June  30,  1923. 
m  J. 


Balance 

June  30, 

1922 

Received 

During 

Year 

Trans- 
ferred 

Appor- 
tioned 

Expendi- 
tures dur- 
ing Year 

Balance 

June  30, 

1923 

ty  School  Fund 

%  10,000 

$ 

40,000 
25,000 
15,000 

$ 

3,000 

$  80,000 

$  10,000 

$     3,000 

m  State 

Prom  County  School  Tax 

From  County  Poll  Tax 

From  County  Reserve  Fund 

ty  Reserve  Fund 

9,000 

3,000 

4,000 

2,000 

ict  Maintenance  Funds 

Common  School 

10,000 
8,000 

100,000 
125,000 

85,000 
129,000 

25,000 

High  School 

4,000 

ict  Building  Funds 

Common  School 

11,000 
9,000 

81,000 
74,000 

88,000 
78,000 

4,000 

High  School 

5,000 

.  Interest  Funds 

Common  School                        

6,000 
3,000 

47,000 
34,000 

43,000 
36,000 

10,000 

High  School 

1,000 

1  Redemption  Funds 

Common  School          

10,000 
4,000 

38,000 
31,000 

42,000 
31,000 

6,000 

High  School 

4,000 

I, ,   County  Treasurer  for  the  County  of 

)y  certify  that  the  above  and  foregoing  is  a  full,  true  and  correct  statement  of  the  school  accounts  of  said  county  for  the  year 
lg  June  30,  1923,  as  the  same  appears  on  the  books  of  my  office. 


Treasurer  of County. 


77 


Form  for  Annual  Report  on  District  Maintena 


Form  K.- 

-Left  Hand  Page. 

Administrative 

Instructional 

Dist. 

No. 

1 

District 

Name 

2 

Salaries 
3 

Office 

Expenses 

4 

Compulsory 

Education 

Expense 

5 

Salaries  of 

Supervisors, 

Principals 

6 

Salaries 

of 
Teachers 

7 

Supplies' 

& 

Text  Book 

8 

• 

Form  K — Left  Hand  Page — Continued. 


EXPENDITURES 

Operation 

Repairs  &  Upkeep 

Janitor's 

Salaries  & 

Supplies 

9 

Heat,  Light 

Power  & 

Water 

10 

Rent 
11 

Insurance 
12 

Other 

Operation 

Expense 

13 

Grounds 
14 

Buildings 
15 

78 


nds  from  County  Superintendent  to  State  Superintendent 

rm  K — Right  Hand  Page. 


Miscellaneous 

Equipment 
16 

Library 

Expense 

17 

Health 

Service 

18 

Transportation 
19 

Other 
20 

Total 

Maintenance 

Expenditures 

21 

Interest 

on 

Warrants 

22 

rm  K — Rig 

it  Hand  Page — Continued. 

RECEIPTS 

Balances 

Tax 

Refunds 

23 

Outstanding 

Warrants 

24 

State  & 

County 

25 

District 

Levy 

26 

Other 

Sources 

27 

Total 

Maintenance 

Receipts 

28 

29 

_ 

■ 


79 


therefore,  be  taken  direct  from  the  various  district  records  kept  by  the  county  super- 
intendents and  entered  in  the  annual  report.  The  amounts  of  the  outstanding  main- 
tenance warrants  for  each  district  at  the  end  of  the  year,  which  information  will  be 
obtained  from  the  treasurer's  report  to  the  county  superintendent  should  be  entered 
in  Column  24.  These  amounts  deducted  from  the  balance  in  maintenance  funds 
reported  by  county  treasurers  in  Column  6  of  form  J  should  check  with  the  balance 
shown  in  Column  29  of  the  superintendent's  report  obtained  by  deducting  total 
expenditures  from  total  receipts. 

The  form  of  report  of  building  funds  will  also  be  changed  to  articulate  with  the 
records  of  the  county  superintendent.  It  will  be  noticed  that  Form  L  is  almost  identical 
with  the  building  fund  section  of  Form  B,  Columns  14,  15  and  16  being  added  to 
obtain  data  regarding  buildings  and  bonded  indebtedness  which  does  not  appear  in  the 
accounts.  As  in  the  case  of  the  maintenance  fund  report,  a  total  of  the  column  show- 
ing the  amount  of  outstanding  warrants,  deducting  from  the  balance  in  building  funds 
reported  by  the  treasurer  in  Column  6  of  Form  J  should  check  with  the  balance  shown 
in  Column  13  of  Form  L. 

As  we  favor  the  elimination  of  special  funds  for  manual  training,  kindergarten, 
etc.,  there  would  of  course  be  no  reason  for  retaining  pages  16  and  17  of  the  present 
form  of  annual  report.  As  we  consider  separate  records  of  the  county  school  fund  and 
county  reserve  fund  desirable,  we  suggest  that  the  last  two  pages  of  the  annual  report 
be  based  upon  Form  M,  in  which  separate  reports  will  be  made  of  these  funds.  Section 
A  of  Form  M  will  give  a  detailed  analysis  of  the  expenses  of  the  county  office  as  well  as 
a  statement  of  the  condition  of  the  county  fund.  The  same  procedure  may  be  followed 
as  in  the  case  of  building  and  maintenance  fund  reports  in  checking  against  the  treas- 
urer's report.  From  Section  B  of  Form  M  can  be  obtained  an  analysis  of  the  reserve 
fund,  showing  whether  or  not  it  has  been  correctly  treated. 

Briefly  summarizing  Forms  K,  L  and  M  will  give  all  the  information  desired  as  to 
all  funds  within  the  county,  classified  by  districts.  From  these  reports  may  be  obtain- 
ed accurate  data  as  to  total  expenditures  for  all  purposes,  total  receipts  from  all 
sources,  and  balances  on  hand  in  all  funds. 

Report  of  County  Treasurer  to  State  Superintendent. 

Considerable  change  has  been  made  in  the  form  of  the  annual  report  of  county 
treasurers  to  the  State  Superintendent  for  two  purposes:  (1)  To  segregate  all  funds; 
(2)  To  clarify  and  organize  the  data  presented  in  the  report.  The  report  recom- 
mended is  shown  in  Form  J,  and  it  is  easy  to  see  how  our  first  purpose  has  been  accom- 
plished. Column  3  and  4  perhaps  require  explanation.  The  school  law  requires  that 
if  any  balance  remains  in  the  county  reserve  fund  at  the  end  of  the  year  it  shall  be 
returned  to  the  county  school  fund.  Column  3  provided  to  record  such  transfer  and 
also  to  record  any  transfers  made  between  districts.  It  is  not  desirable  to  show  either 
transfers  or  apportionments  as  expenditures,  so  Column  4  is  provided  in  which  to 
record  apportionments.  Entries  in  this  column  will  be  confined  of  course  to  the 
county  school  and  county  reserve  funds.  In  the  case  of  all  district  funds  Columns  3 
and  4  will  not  have  to  be  utilized  unless  money  has  been  credited  or  charged  against 
the  wrong  district,  thus  necessitating  a  transfer. 

Amounts  are  entered  in  the  various  columns  for  illustrative  purposes.  Thus  for 
county  school  fund  Column  6  should  equal  the  difference  between  Columns  1,  2  and  3 
and  Columns  4  and  5,  the  $3,000  in  Column  3  being  a  receipt  from  the  reserve  fund 

80 


Form  for  Annual  Report  on  District  Building  Funds  from 
County  Superintendent  to  State  Superintendent 


m  L. 


EXPENDITURES 

District 

No. 
1 

Land 
2 

Buildings 
3 

Improvements 

& 

Alterations 

4 

Furniture 

& 
Apparatus 

5 

Other 

Capital 

Outlay 

6 

Total 

Building 

Disbursements 

7 

Interest  on 

Building 

Warrants 

8 

m  L — Continued. 

RECEIPTS 

tstanding 
Warrants 
9 

Sale  of 

Bonds 

10 

Assessment 
11 

Total 

Building 

Receipts 

12 

Balances 
13 

Bonded 

Indebtedness 

14 

No.  of 

School 

Building 

15 

No.  of 

Class  Rooms 

in  Use 

16 

. 

81 


Form  for  Annual  Report  on  County  School  Fund  and  County  Reserve  Fund 
from  County  Superintendent  to  State  Superintendent 

COUNTY  SCHOOL  FUND 


Form  M. 

EXPENDITURES 

Balance 

First  of 

Year 

1 

Salaries 
2 

Stationery 
3 

Postage 
4 

Telephone 

& 
Telegraph 

5 

Repairs 
6 

Travel 
7 

New 

Equipment 
8 

Other 

Office 

Expense 

9 

Compi 

EducE 

If 

a 

RECEIPTS 

County 

Board 

11 

Total 
12 

County 

Tax 

Refunds 

13 

Outstanding 

County 

Warrants 

14 

Apportioned 

to 

Districts 

15 

State 

Fund 

16 

County 

Assessment 
17 

County 

Reserve 

Fund 

18 

Total 
19 

Balance 

End  of 

Year 

20 

Form  M- 


COUNTY  RESERVE  FUND 

-Continued. 


EXPENDITURES 


RECEIPTS 


Accomodation 

Schools 

1 


Apportioned 

to 

Districts 

2 


Returned 

to  County 

School  Fund 

3 


A.     Total  Average  Daily  Attendance 

1.  Kindergartens 

2.  Night  Schools ' 

3.  Accomodation  Schools 


B.     Give  the  District  No.  or  Nos.  for 

1.  All  districts  lapsed  (not  consolidated) 

2.  Newly  organized  (not  consolidated) 

3.  Consolidated 

(a)     Nos — -  into  No. 

4.  Closed  unavoidably 

5.  New  Buildings  erected  in  districts 

6.  Only  rented  Buildings  were  used  in  Districts.. 


82 


at  the  end  of  the  year.  The  county  reserve  fund  should  show  no  balance,  Column  2 
being  equal  to  Columns  3,  4  and  5.  For  all  other  funds  Column  6  should  equal  the 
difference  between  Columns  1  and  2,  and  Column  5. 

The  report  will  give  total  expenditures  out  of  and  total  receipts  into  each  type  of 
fund,  together  with  all  balances.  As  previously  explained,  amounts  for  the  county 
school  fund,  county  reserve  fund  and  maintenance  and  building  funds  can  be  checked 
against  the  annual  report  of  county  superintendents. 

Report  of  State  Superintendent  to  Legislature. 

The  biennial  report  of  the  Superintendent  of  Public  Instruction  to  the  State 
Legislature  is  required  by  law  to  include  the  following  information: 

(1)  Condition  and  amount  of  all  school  funds. 

(2)  Number  and  grade  of  schools  in  each  county. 

(3)  Average  daily  attendance  for  preceding  two  years. 

(4)  Amount  of  funds  raised  by  county  and  district. 

(5)  Expenditures  for  teachers  and  buildings. 

In  view  of  these  legal  requirements  and  the  desirability  of  reporting  certain  other 
data  it  is  recommended  that  the  following  suggestions  be  adopted  as  to  the  contents 
of  the  report:  A  detailed  statement  of  financial  condition  covering  all  school  funds 
shall  be  drawn  up  for  each  county  and  for  the  entire  State,  based  upon  Form  N.  It 
will  be  noted  that  all  funds  are  segregated,  and  that  the  miscellaneous  item  has  been 
eliminated  from  the  statement.  Form  N  will  give  in  summarized  form  a  complete 
statement  of  receipts,  expenditures  and  balances  in  all  school  funds. 

The  following  data  shall  also  be  reported  for  each  county  and  for  the  entire  State 
for  each  of  the  two  preceding  years: 

School  Population  and  Attendance. 

(1)  Enrolled  in  Common  Schools. 

(2)  Enrolled  in  High  Schools. 

(3)  Attending  Private  Schools. 

(4)  Average  daily  attendance,  Common  Schools. 
Average  daily  attendance,  High  Schools. 

(5)  Percentage  of  total  enrollment  in  average  daily  attendance. 

School  Districts  and  Schools. 

(1)  Number  of  School  Districts. 

(2)  Number  of  School  houses  built  in  past  year. 

(3)  Number  of  School  houses  owned. 

(4)  Number  of  School  houses  rented. 

(5)  Number  of  High  Schools. 

(6)  Number  of  Grammar  Schools. 

(7)  Number  of  Primary  Schools. 

Teachers. 

(1)  Number  of  male  teachers  employed. 

(2)  Average  salary  paid  male  teachers. 

(3)  Number  of  female  teachers  employed. 

(4)  Average  salary  paid  female  teachers. 

(5)  Number  of  teachers  holding  life  certificates. 

(6)  Number  of  teachers  holding  primary  certificates. 

(7)  Number  of  teachers  holding  secondary  certificates. 

83 


In  addition  to  the  foregoing,  it  is  considered  desirable  to  report  other  significant 
data  in  the  form  of  tables.  It  is  important  that  all  data  reported  and  the  form  in 
which  it  is  reported  be  uniform  from  year  to  year  in  order  to  facilitate  comparisons. 
Data  for  a  single  year  standing  by  itself  has  as  a  rule  but  slight  significance,  but  when 
compared  with  the  same  data  for  other  years  will  indicate  definite  trends.  Lack  of 
uniformity  in  tabular  computations  destroys  comparability  and  eliminates  the 
possibility  of  observing  tendencies.  We  suggest  that  the  following  information  be 
reported  each  year: 

(1)  Per  capita  cost  of  high  school  maintenance  by  districts. 

(2)  Per  capita  cost  of  common  school  maintenance  by  districts. 

This  information  is  of  obvious  importance  and  is  one  of  the  few  indices  of  the 
efficiency  of  an  educational  system.  There  being  no  profit  and  loss  test  to  apply,  it 
is  necessary  to  fall  back  upon  cost  per  unit  as  one  means  of  estimating  results. 

(3)  Per  capita  cost  of  teachers  by  counties. 

This  data  is  important  for  comparison  with  costs  of  other  states  to  show  the  unit 
cost  of  instruction. 

(4)  Percentage  of  total  expenditures  for  instruction  to  total  maintenance  expen- 
ditures, by  counties. 

This  information  is  important  in  order  to  determine  whether  operating  and  admin- 
istrative costs  of  conducting  the  schools  are  becoming  excessive. 

(5)  Valuation  of  school  property  per  child  in  average  daily  attendance,  by 
counties. 

Valuation  figures  of  any  degree  of  accuracy  are  not  now  available,  owing  to  the 
unsatisfactory  results  obtained  when  valuation  was  left  to  district  boards.  It  is 
recommended  that  all  school  property  be  valuated  by  the  State  Tax  Department  and 
that  adequate  records  of  depreciation  and  new  construction  be  kept  thereafter.  This 
information  on  valuation  per  child  will  serve  to  indicate  to  some  degree  whether 
schools  are  overbuilt  in  some  sections  of  the  State. 

(6)  Proportions  of  total  maintenance  funds  raised  from  State,  county  and  district 
sources,  by  counties. 

This  table  will  show  what  part  the  State  and  county  are  playing  in  financing  the 
public  schools.  When  conditions  are  similar  to  those  in  Arizona  particularly,  State 
and  county  should  contribute  as  liberally  as  possible  to  the  support  of  the  school 
system. 

(7)  Text-book  costs  and  losses,  as  well  as  the  other  text-book  data  given  in  the 
1920   report,  by  counties  or  if  possible  by  districts. 

(8)  Data  showing  per  capita  costs  of  rural  schools,  and  per  capita  costs  of  urban 
schools. 

This  information  may  show  one  of  two  things:  (1)  Excessive  costs  in  one  as 
compared  with  the  other;  (2)  The  need  for  greater  expenditures  in  rural  districts. 

(9)  Age-grade  data  obtained  from  annual  reports  of  teachers  and  principals. 
Comparison  of  the  data  over  a  period  of  years  should  indicate  a  definite  trend 
either  favorable  or  unfavorable. 

(10)  Enrollment  by  grades  by  counties,  and  percentage  of  average  daily  attendance 
to  enrollment. 

(11)  Number  of  pupils  in  each  grade  of  grammar  and  high  schools  for  each  one 
hundred    pupils    in    the     first    grade.      This    should  include  the    number 

84 


graduating  from  grammar  and  high  school.     The  data  will   indicate  clearly 

the  trend  in  school  mortality. 
The  foregoing  recommendations  as  to  the  data  which  should  be  included  in  the 
State  Superintendent's  report  is  not  intended  to  be  exhaustive,  but  only  suggestive. 
It  does,  however,  include  that  data  which  is  of  greatest  importance  and  significance, 
and  from  which  accurate  judgment  can  be  formed  as  to  the  efficiency  and  productivity 
of  the  State  school  system. 

(N)     Form  for  report  of  State  Superintendent  to  Legislature  on  State  and  Counties. 

Balance  on  Hand  July  1  1922  1923 

County  School  Fund     -------  

District  Maintenance  Funds    ----- 

District  Building  Funds        ------  

Bond  Interest  Funds         ------  .  

Bond  Redemption  Funds      ------  _.. 


Total      • 

Receipts  During  Year 

Maintenance  Funds, 
From  State 
From  County 
From  District  Taxes 
From  Other  Sources  ■ 

Building  Funds 
Sale  of  Bonds 

Bond  Interest  Funds     - 

Bond  Redemption  Funds 


Total  Receipts  including  Balances 


Expenditures  During  Year 

From  County  School  Fund 
Maintenance  Funds 
Building  Funds 
Bond  Interest  Funds     - 
Bond  Redemption  Funds 

Total  Expenditures 

Balance  June  30 

County  School  Fund 
District  Maintenance  Funds 
District  Building  Funds    - 
Bond  Interest  Funds 
Bond  Redemption  Funds 


Total 


Conclusions  and  Recommendations. 

Inadequacy  of  Existing  System. 

To  summarize  briefly  our  conclusions  as  to  the  accounting  organization  of  the 
State  School  System,  we  attribute  the  inadequacy  of  the  present  system  fundamentally 
to  the  lack  of  coordination  and  centralization  in  the  keeping  of  accounting  records  and 
the  reporting  of  statistical  data.  The  function  of  accounting  has  in  most  cases  been 
narrowly  conceived,  and  procedure  has  typically  been  left  in  the  hands  of  inexperienced 

85 


clerks.  There  has  been  slight  use  of  accounting  records  as  a  means  of  exercising  control 
over  expenditures;  records  have  been  kept  primarily  from  the  purely  financial  view- 
point. 

County  Control. 

To  coordinate  the  entire  system  of  records  and  reports,  to  assure  the  keeping  of 
complete  and  accurate  records  adapted  to  purposes  of  control,  and  to  make  possible 
the  compilation  of  useful  and  reliable  data,  we  have  recommended  a  system  of  account- 
ing which  centers  around  the  county  superintendent.  We  have  suggested  that  all 
records  of  county  and  district  funds  be  kept  by  him  and  that  all  purchasing  be  central- 
ized in  his  office.  From  his  records  may  be  obtained  not  only  a  statement  of  the  con- 
dition of  all  funds,  but  also  a  summary  of  classified  expenditures  which  may  be  used 
to  excellent  advantage  in  exercising  control.  Separate  accounting  for  all  funds,  to 
comply  with  the  school  laws,  has  been  provided  for,  and  the  means  provided  in  the 
form  of  a  monthly  report  from  the  county  treasurer,  whereby  the  accounts  of  the 
latter  official  may  be  regularly  checked  with  those  of  the  county  superintendent.  A 
budgetary  procedure  has  been  outlined  whereby  expenditures  can  be  accurately 
estimated,  and  the  forms  have  been  suggested  whereby  actual  expenditures  can  be 
compared  with  estimated,  and  the  former  restricted  if  the  occasion  demands  economy. 

State  Superintendent. 

An  accounting  system  for  the  State  Superintendent  of  Public  Instruction  has  been 
outlined  and  the  need  shown  for  an  accurate  record  of  expenditures  classified  according 
to  purpose.  Form  A  was  designed  to  show  not  only  administrative  costs  of  the  office 
of  the  State  Superintendent,  but  also  the  total  amounts  expended  out  of  the  State 
fund  for  all  purposes. 

City  Superintendents  and  School  Principals. 

Suggestions  have  been  offered  for  accounting  records  for  the  use  of  city  superin- 
tendents and  school  principals  by  which  they  may  be  able  to  control  expenditures, 
and  by  means  of  the  information  obtained  from  which  they  may  efficiently  magage  the 
individual  schools  or  departments  under  their  jurisdiction.  A  method  of  inventory 
control  has  been  suggested  and  the  centralization  of  all  purchasing  strongly  urged.  It 
has  been  shown  that  there  is  no  very  great  need  for  complete  accounting  records  in 
individual  school  units;  that  a  record  of  disbursements  for  purposes  of  control  will 
suffice. 

Reports. 

Regarding  the  reporting  of  data,  changes  have  been  made  in  the  annual  reports  of 
county  treasurers  and  county  superintendents  so  that  each  articulates  with  the  records 
kept  by  those  two  officials,  and  the  records  of  one  may  be  checked  against  those  of  the 
other.  Recommendations  have  been  made  concerning  the  contents  of  the  State 
Superintendent's  report  to  the  Legislature. 

The  system  of  accounting  herein  outlined  will  make  possible  the  compilation  of  all 
data  needed  for  this  report,  will  greatly  reduce  the  possibility  of  error  in  compiling 
that  data,  and,  if  properly  administered,  will  make  possible  an  efficient  control  of 
expenditures  and  a  complete  record  of  financial  conditions  at  all  times. 


86 


STATE  OF  ARIZONA 


SECTION  IV 
Statistical  Data  and  Procedures. 

Introductory 

Relation  of  Expenditures  to  Results. 

In  Section  I  it  has  been  emphasized  that  to  secure  efficient  financial  administration 
it  is  necessary  to  provide  among  other  things  (a)  that  services  and  supplies  be  purchased 
at  the  lowest  price  consistent  with  the  procurement  of  a  satisfactory  product  and  (b) 
that  the  services  and  supplies  are  used  efficiently  after  they  are  procured.  In  making 
a  survey,  such  as  that  which  serves  as  a  basis  of  this  report,  there  are  two  methods  by 
which  evidence  may  be  obtained  to  judge  whether  these  two  essentials  are  attained. 
The  first  method  is  by  personal  inspection  and  the  second  is  by  gathering  and  inter- 
preting statistical  data  which  shows  expenditures  and  the  results  thereof.  As  explained 
in  the  letter  of  transmittal,  we  visited  schools  in  every  county  in  the  State  in  order  to 
see  the  results  of  expenditures  insofar  as  these  results  are  evidenced  by  plant  and 
equipment.  We  also  interviewed  school  executives  and  teachers  in  all  parts  of  the 
State  in  order  to  get  the  benefit  of  their  opinions.  The  result  of  our  observations  are 
stated  in  the  preceding  sections  of  this  report.  In  addition  we  attempted  to  gather 
statistical  data  to  show  the  results  of  school  expenditures  and  the  cost  of  school  opera- 
tions. 

It  is  the  purpose  of  this  section  of  the  report  to  present  the  data  which  we  were  able 
to  obtain,  and  to  explain  what  the  data  indicates. 

Difficulty  of  Securing  Data. 

We  had  great  difficulty  in  securing  accurate  data  because  there  had  been  no  system- 
atic method  of  collecting  and  compiling  statistical  information  with  reference  to  school 
expenditures  or  operations  until  the  recent  establishment  of  the  Bureau  of  Research 
and  Statistics  in  the  office  of  the  State  Superintendent.  This  Bureau  has  collected 
some  significant  information,  but  it  covers  only  recent  periods  and  is  incomplete  in 
many  cases.  The  Bureau  has  had  difficulty  in  getting  reported  to  it  the  information 
which  it  desires,  because  there  is  no  definite  procedure  established  for  the  collection 
of  such  data  and  the  present  organization  of  the  public  school  system  is  such  that  it 
would  be  difficult  to  enforce  a  procedure  if  it  were  established.  Much  of  the  data  which 
were  available  were  inaccurate.  In  many  cases  items  reported  on  the  same  report 
were  contradictory. 

We  have  to  content  ourselves,  therefore,  with  presenting  information  with  reference 
to  a  few  significant  phases  of  school  operations.  We  are  forced  to  omit  several  im- 
portant statistical  tables  and  graphs  which  appeared  in  our  original  outline  because 
complete  information  was  not  available  or  that  which  was  available  was  plainly 
inaccurate.  In  the  latter  part  of  this  section  we  suggest  various  kinds  of  information 
which  we  think  should  be  gathered  and  the  procedure  which  we  think  desirable  for 
obtaining  it. 

87 


Difficulty  of  Judging  Information  with  Reference  to  School  Operations. 

It  is  difficult  to  judge  the  results  of  the  operations  of  a  public  school  system  because 
these  results  are  intangible  and  there  is  no  definite  standard  by  which  to  judge  them. 
In  business  administration  we  judge  results  largely  in  terms  of  profit  and  loss,  but 
this  test  will  not  apply  in  school  administration  for  the  public  schools  are  not  operated 
for  profit.  The  most  significant  test  of  the  efficiency  of  the  operations  of  the  public 
school  system  is  the  value  of  the  public  service  rendered  in  terms  of  the  dollars  spent. 
An  increase  in  disbursements  is  not  itself  an  indication  of  lack  of  efficiency  or  lack  of 
economy.  Every  new  function  assumed  by  the  public  schools  either  voluntarily  or  by 
legislature  enactment  carries  with  it  an  increase  in  disbursements  covering  the  cost  of 
this  function.  For -example,  the  introduction  of  vocational  courses  in  the  public 
schools  with  the  consequent  cost  of  equipment  required  therefor  resulted  in  an  increase 
in  school  costs,  but  the  service  resulting  therefrom  is  thought  by  most  school  adminis- 
trators to  more  than  compensate  for  the  cost.  The  employment  of  additional  super- 
visors for  rural  schools  would  increase  expenses  but  would,  in  our  opinion,  bring 
results  which  would  make  such  an  expenditure  a  real  economy.  An  increase  in  dis- 
bursements, comparatively,  may  indicate  only  that  there  has  been  an  increase  in  the 
effectiveness  of  the  discharge  of  public  duties.  On  the  other  hand  a  decrease  in  dis- 
bursements, comparatively,  may  not  represent  economy  or  efficiency  in  any  sense. 
Disbursements  may  be  decreased  to  the  positive  detriment  of  the  public  service. 

All  of  this  is  axiomatic  but  it  is  worth  while  in  beginning  any  survey  of  public 
activities  to  remind  ourselves  that  comparisons  of  disbursements  as  well  as  many  other 
comparisons  are  not  necessarily  proper  tests  as  to  the  efficiency  of  those  responsible 
for  the  administration  of  these  activities.  It  should  be  remembered,  therefore,  in 
studying  the  tables  which  follow  that  the  comparisons  presented  are  not  intended  to 
be  used  as  a  final  test  of  economy  or  efficiency,  but  merely  as  a  means  of  roughly  indi- 
cating the  tendencies  in  school  administration. 

Standards  Used  in  This  Report. 

In  the  interpretation  of  the  data  given  in  the  following  pages,  we  have  made  use 
of  the  following  standards: 

(1)  Index  Number  for  State  School  Systems  developed  by  Dr.  L.  P.  Ayres. 

(2)  Data  with  reference  to  School  Finances  and  Operations  in  ten  western  states 
which  are  judged  comparable  to  Arizona. 

(3)  Data  with  reference  to  School  Finances  and  Operations  in  the  different 
counties  of  the  State. 

The  purpose  for  which  each  of  these  is  used  will  be  apparent  in  the  following. 

Purpose  for  Which  Data  Is  Presented. 

The  data  and  discussion  given  in  the  following  pages  is  intended  primarily  to  show 
three  things : 

(1)  Results  of  school  operations  for  the  State  as  a  whole  and  the  conclusions  to 
be  derived  therefrom. 

(2)  Results  of  school  operations  in  the  different  counties  of  the  State  and  the 
conclusions    to    be    derived    therefrom. 

(3)  Sources  of  school  revenues  and  conclusions  to  be  derived  therefrom. 
Although  the  statistical  data  in  most  cases  is  not  sufficiently  complete  to  make  it 

possible  to  draw  definite  conclusions,  significant  indications  can  be  discerned. 

88 


General  Educational  and  Financial  Trends. 

Basis  of  Ayres  Index  Number. 

Two  years  ago  Dr.  L.  P.  Ayres  devised  an  index  number  to  be  used  by  State  school 
systems  in  measuring  their  progress  from  year  to  year  and  in  comparing  their  attain- 
ments with  those  of  other  states.  This  index  number  was  obtained  for  each  state  by 
striking  an  average  of  ten  components  each  giving  evidence  of  general  school  efficiency. 
Five  of  the  components  are  educational  in  character  and  five  are  financial.  The 
descriptive  list  follows: 

(1)  Per  cent  of  school  population  attending  school  daily. 

(2)  Average  days  attended  by  each  child  of  school  age. 

(3)  Average  number  of  days  schools  were  kept  open. 

(4)  Per  cent  that  high  school  attendance  was  of  the  total  attendance. 

(5)  Per  cent  that  boys  were  of  girls  in  high  school. 

(6)  Average  expenditure  per  child  in  average  attendance. 

(7)  Average  expenditure  per  child  of  school  age. 

(8)  Average  expenditure  per  teacher  employed. 

(9)  Expenditure  per  pupil  for  purposes  other  than  teachers'  salaries. 
(10)     Expenditure  per  teacher  employed  for  salaries. 

It  will  be  noted  that  the  first  five  of  these  components  are  concerned  with  attendance 
and  general  school  efficiency,  while  the  last  five  relate  to  financial  progress.  It  is  thus 
possible  to  compare  the  progress  of  a  state  along  educational  and  financial  lines  by 
using  the  respective  groups  of  components  indicated  above. 

Application  of  Ayres'  Index  to  Arizona. 

Table  1  and  Diagram  1  show  the  educational  and  financial  trends  in  Arizona  during 
the  years  1890  to  1918.  A  drop  occurs  for  both  components  during  the  decade  1890- 
1900,  but  is  followed  by  a  considerable  rise  for  the  next  ten  years.  It  is  interesting 
to  note  that  these  graphical  trends  sharply  reflect  the  historical  development  of  schools 
in  Arizona.  The  period  1887-1899  has  been  characterized  by  educational  historians 
as  one  reaction,  while  the  years  1899-1912  mark  an  era  of  steady  growth. 

For  the  years  1910-18  a  continuous  rise  in  both  components  is  indicated  by  the 
curves,  the  financial  trend  crossing  the  educational  during  this  period.  The  condition 
shown  is  typical  of  that  in  other  states.  Unusual  conditions  brought  about  by  the 
war  made  financial  demands  upon  the  schools  out  of  proportion  to  general  educational 
progress.  With  the  present  readjustment  in  salaries  and  building  expenditures  it  is 
likely  that  the  two  curves  will  again  approach  one  another  in  the  next  few  years. 

Comparison  of  Expenditures  and  Attendance. 

The  contrast  between  educational  growth  and  school  expenditure  is  again  brought 
before  us  in  Table  2  and  graphically  represented  in  Diagram  2.  The  curves  indicate 
very  clearly  that  school  attendance  kept  pace  with  expenditure  during  the  first  three 
years  of  the  war,  but  that  after  1917  costs  mounted  out  of  proportion  to  the  growing 
school  population.  The  years  1919-1920  reveal  the  sharpest  increase  in  expenditure 
due  to  large  salary  increases  and  generous  building  outlay  during  that  period.  Data 
for  the  last  two  years  indicates  that  the  peak  has  been  reached  in  expenditure.  Table 
3  shows  a  drop  in  outlay  costs  from  the  previous  year,  but  a  substantial  increase  in 
maintenance  costs.     The  total  expenditure  is  greater  than  for  1920  but  diminishing 

89 


in  comparison  with  the  War  period.     Salary  cuts  during  the  last  year  will  undoubtedly 
bring  about  a  drop  in  the  expenditure  curve  for  1922. 

Although  the  tendency  shown  by  Diagram  2  is  quite  marked,  it  is  explainable  under 
the  conditions.  It  is  in  conformity  with  the  trend  in  all  states  which  attempted  to 
maintain  their  schools  in  an  efficient  condition  during  the  years  of  1918-1920.  It  will 
be  interesting  to  watch  this  graph  during  the  next  few  years  as  a  readjustment  of  prices 
takes  place.  If  we  remain  permanently  on  a  higher  price  level  this  will,  of  course, 
materially  affect  the  results  shown  by  this  graph.  It  is  also  probable  that  the  State 
will  constantly  increase  its  expenditures  per  capita  for  school  purposes. 


TABLE  1 

Educational  and  Financial  Components  of  Ayres'  Index  Number  for  Arizona 

1890-1918* 


Year 

Sum  of  Five 
Educational 
Components 

Sum  of  Five 

Financial 
Components 

1890 
1900 
1910 
1918 

178 
170 
238 
302 

150 
132 
218 
360 

"From  "An  Index  Number  for  State  School  Systems,"  by  L.  P.  Ayres. 


TABLE  2. 


Average  Daily  Attendance  and  Total  School  Expenditures  in  Arizona 

1913-1920* 


Children 

Thousands  of 

Year 

In  Average  Daily 

Dollars  Expended 

Attendance 

for  Education 

1913-14 

29,912 

$2,136 

1914-15 

31,555 

2,574 

1915-16 

34,257 

2,667 

1916-17 

39,656 

2,869 

1917-18 

41,522 

3,679 

1918-19 

41,359 

3,937 

1919-20 

46,420 

6,339 

"From  Reports  of  the  State  Superintendent. 


90 


400 


300 


200 


100 


! 

/ 

f 

/ 
f 
f 
r 

• 

f 

".L."\"Vr  ?i- 

A' 

s 

1890 


1900 


1910 


1918 


DIAGRAM  1. 

Trends  of  Educational  and  Financial  Components  of  Ayers  Index  Number 

for  Arizona.    1890-1928. 


91 


300 


200 


100 


1 

*<* 

/ATT 

e.HO(\HCE 

1914   1915    1916    1917   1918   1919    1920 

DIAGRAM  2. 

Percentage  Increases  in  Average  Daily  Attendance  and  Total  School  Expen- 
diture for  Arizona.     1914-1920. 


92 


Comparison  of  Educational  Conditions  in  Arizona  With 
Those  in  Other  Western  States. 

States  Chosen  for  Comparison. 

As  previously  stated,  one  standard  by  which  to  judge  the  educational  results  of  a 
state  is  the  result  obtained  in  other  states.  In  developing  this  standard  for  Arizona, 
it  is  thought  the  following  states  of  the  Western  Division  of  the  United  States  are 
sufficiently  similar  in  educational  matters  to  be  used  as  a  basis  of  comparison :  Mon- 
tana, California,  Washington,  Utah,  Colorado,  Nevada,  Idaho,  Oregon,  Wyoming  and 
New  Mexico. 

It  is,  of  course,  realized  that  the  educational  conditions  in  some  of  these  states  must 
of  necessity  be  quite  different  than  are  the  same  conditions  in  Arizona,  but  in  all  com- 
parisons of  this  nature  allowances  must  be  made  for  such  differences,  and  it  is  thought 
the  following  comparisons  are  suggestive  even  though  not  conclusive. 

Comparison  of  States  by  Ayres'  Index. 

Table  4  presents  these  states  in  the  order  of  their  rank  according  to  Ayres'  Index 
Number  in  1918.  It  will  be  noted  that  Arizona  occupies  third  place,  a  position  which 
it  also  holds  when  all  forty-eight  states  are  ranked  in  order.  Arizona  stood  fourteenth 
among  all  the  states  of  the  Union  in  1890,  thirty-second  in  1900,  eighteenth  in  1910, 
and  third  in  1918.  As  measured  by  Ayres'  Index  Number,  Arizona  has  made  remark- 
able progress.  Her  gain  during  the  period  1910-1918  was  more  rapid  than  that  of  any 
other  Western  state. 

Expenditures  Per  Thousand  Dollars  of  Taxable  Wealth. 

Expenditures  for  school  purposes  per  thousand  dollars  of  taxable  wealth  are  given 
for  Arizona  and  the  Western  states  in  Table  5.  These  data  represent  conditions  ten 
years  ago.  It  will  be  noted  that  at  that  time  Arizona  ranked  seventh  in  expenditures. 
If  a  similar  comparison  were  to  be  made  for  the  current  period,  it  is  likely  that  Arizona 
would  appear  earlier  in  the  list  since  expenditures  in  Arizona  have  increased  materially 
during  recent  years. 

Teachers'  Salaries. 

Teachers'  salaries  include  about  two-thirds  of  the  total  expenditure  for  the  support 
of  the  public  schools  in  most  states.  This  important  item  thus  furnishes  a  good  index 
of  comparison  among  states.  Table  6  shows  that  Arizona  is  third  among  Western 
states  in  the  expenditure  for  elementary  teachers'  salaries  in  small  cities  for  the  years 
1921-22.  It  also  ranks  high  in  comparison  with  all  the  states  of  the  Union  since  the 
median  yearly  salary  in  Arizona  is  $1,414.00  as  compared  with  $1,097.00  for  the  United 
States. 

Tables  7  and  8  show  median  yearly  salaries  for  one  and  two  room  rural  teachers  for 
the  last  year.  Arizona  ranks  second  in  both  of  these  tabulations.  It  pays  only  $14.00 
a  year  less  than  California  for  its  one  room  rural  teachers.  For  both  tables  the  median 
yearly  salary  for  Arizona  is  over  $1,200.00  the  amount  usually  regarded  by  educators 
as  a  desirable  minimum. 

The  great  majority  of  Arizona  teachers  are  well  paid,  therefore,  judged  by  the 
salaries  paid  in  other  states.  We  think  this  is  a  desirable  situation  and  one  which 
the  State  should  strive  to  maintain.  Because  of  the  undesirable  living  conditions  in 
many  counties,  Arizona  will  find  it  necessary  to  continue  to  pay  high  salaries  if  it 
expects  to  maintain  the  standard  of  its  schools.  It  is  important  to  realize  that  a  school 
cannot  be  better  than  its  teacher  and  that  an  increase  in  school  funds  paid  for  teachers 
salary  usually  results  in  economy. 

93 


TABLE  3. 

Expenditures  for  Maintenance  and  Outlay  in  Arizona 

1913-1921* 


Year 

Maintenance 

Outlay 

Maintenance  and  Outlay 

1913-14 

$1,212,116 

$    490,427 

$1,702,543 

1914-15 

1,509,633 

599,477 

2,109,110 

1915-16 

1,515,576 

469,031 

1,984,607 

1916-17 

1,686,157 

425,489 

2,111,646 

1917-18 

2,017,474 

725,088 

2,742,562 

1918-19 

2,314,573 

358,205 

2,672,778 

1919-20 

3,146,109 

1,502,689 

4,648,798 

1920-21 

4,448,884 

1,105,262 

5,554,146 

"From  Reports  of  the  State  Superintendent.  Tables  do  not  include  expenditures  for  "Miscellaneous 
Purposes,"  and  "From  County  School  Funds"  which  include  from  one  third  to  one  quarter  of  the 
total  expenditure. 


TABLE  4. 

Ayres'   Index  Numbers  for   States  in   the  Western   Division 

1918* 


State 


Index  Number 


Montana. 

California 

ARIZONA... 
Washington.. 

Utah 

Colorado 

Nevada..... 

Idaho 

Oregon 

Wyoming. 

New  Mexico. 


76 
71 
66 
64 
61 
59 
59 
59 
58 
57 
53 


"From  "An  Index  Number  for  State  School  Systems,"  by  L.  P.  Ayres. 


94 


TABLE  5. 

Expenditure  per  $1,000  of  Wealth  in  Arizona  and  Ten  Western  States 

1912 


Assessed 
Valuation 

of  Property 
Subject  to 

Ad  Valorem 
Taxation 

Expenditure  for  Schools 
Excluding  Debt  Paid 

Rank  In 

Expenditure 

Per  $1,000 

of  Property 

Assessed 

States 

Total 

Per  $1,000 

of  Property 

Assessed 

ARIZONA. 

$    140,338,191 

2,921,277,451 

422,330,199 

167,512,157 

346,550,585 

101,087,082 

72,457,454 

905,011,679 

200,299,207 

1,005,086,251 

180,750,630 

$  1,321,631 

23,978,621 

6,527,569 

2,959,124 

3,354,934 

625,562 

1,112,840 

6,095,111 

3,626,686 

10,526,931 

997,022 

$  9.42 

8.21 

15.46 

17.67 

9.68 

6.19 

15.36 

6.73 

18.11 

10.47 

5.52 

7 

California 

8 

Colorado 

3 

Idaho 

2 

Montana 

Nevada. 

6 
10 

New  Mexico 

4 

Oregon 

9 

Utah 

1 

Washington 

5 

Wyoming 

11 

TABLE  6. 

Median  Salaries  of  Elementary  Teachers  in  Cities  from  2,500  to  10,000  for 

Western  States  1921-1922* 


State 


Median  Yearly  Salary 


Wyoming _. $1484 

Montana 1455 

ARIZONA 1414 

California 1404 

Idaho 1305 

Washington.... 1288 

New  Mexico 1270 

Colorado. 1214 

Oregon 1128 

Utah 1118 

United  States $1097 


*From  the  Research  Department,  N.  E.  A. 


95 


TABLE  7. 

Median  Salaries  of  One  Room  Rural  Teachers  in  Western  States 

1921-1922* 


State  Median  Yearly  Salary 


California... $1257 

ARIZONA 1243 

Washington... 1104 

Washington 1104 

New  Mexico 1084 

Nevada 988 

Montana 966 

Idaho 918 

Colorado. 874 

Oregon... : 862 

Utah 844 

Wyoming 755 


United  States $744 


"From  the  Research  Department,  N.  E.  A. 


TABLE  8. 

Median  Salaries  of  Two  Room  Rural  Teachers  in  Western  States 

1921-1922 


State  Median  Yearly  Salary 


California $1323 

ARIZONA 1269 

Nevada. 1167 

Washington t 1136 

Montana 1112 

New  Mexico 1086 

Idaho 1047 

Colorado 1023 

Oregon. 972 

Utah 875 


96 


Comparisons  Among  Counties. 

Significance  of  Comparisons  by  Counties.  One  of  the  fundamental  principles 
on  which  a  democratic  school  system  is  based  is  that  all  children  in  the  State  shall  have 
as  nearly  equal  educational  opportunities  as  possible.  While  school  costs  do  not  give 
an  altogether  accurate  measure  of  this  opportunity,  they  nevertheless  give  a  con- 
venient and  useful  index  of  the  degree  to  which  various  communities  are  capable  or 
willing  to  provide  this  equal  opportunity.  In  the  following  pages  the  following  com- 
parisons for  the  counties  of  the  State  of  Arizona  are  shown: 

(1)  Expenditures  per  child  in  average  daily  attendance. 

(2)  Average  monthly  salaries  of  urban  and  rural  teachers. 

(3)  Expenditures  per  $1,000  of  taxable  wealth. 

(4)  Contributions  to  and  from  State  school  fund. 

Expenditures  Per  Capita  (Average  Daily  Attendance.) 

Tables  9  and  10  show  per  capita  expenditures  for  the  fourteen  counties  of  Arizona 
in  1921.  Extreme  differences  are  at  once  apparent.  The  expenditure  per  child  in 
Apache  County  is  only  $66.00  as  contrasted  with  $170.00  expenditure  in  Gila  County. 
This  comparison  may  be  questioned  because  of  the  lack  of  urban  schools  in  Apache 
County.  Gila  employed  113  teachers  of  the  urban  class  in  1921,  while  Apache  employ- 
ed none.  But  even  making  allowance  for  this  source  of  difference  it  is  apparent  that 
the  students  in  Apache  County  are  not  receiving  the  educational  advantages  that  are 
received  by  the  students  in  Gila  County.  Even  in  the  adjoining  county  of  Navajo 
almost  twice  as  much  is  spent  per  capita  as  in  Apache.  If  a  boy  chances  to  be  born  on 
the  wrong  side  of  the  border  line  of  these  two  counties,  he  is  likely  to  be  forced  to  go 
through  life  with  a  greatly  inferior  training  to  that  received  by  his  more  fortunate 
neighbor  who  is  across  the  border  line.  Inequalities  in  educational  opportunities 
cannot  be  eliminated,  but  they  should  be  minimized  as  much  as  possible. 

Average  Monthly  Salaries  of  Urban  and  Rural  Teachers. 

Table  11  shows  a  comparison  between  salaries  of  rural  teachers  in  the  several 
counties.  This  table  is  a  fairer  comparison  of  the  educational  situation  in  the  several 
counties  than  are  Tables  9  and  10.  This  table  shows  that  the  inequality  noted  in  the 
previous  tables  still  exists.  Men  rural  teachers  in  Apache  County  receive  a  monthly 
salary  of  $132.00  as  compared  with  $188.00  in  Gila,  while  rural  women  teachers  in 
Apache  have  received  $119.00  as  contrasted  with  $142.00  for  Gila  County.  In  order 
to  give  fair  comparisons,  Graham  and  Mohave  counties  should  likewise  be  contrasted 
with  the  other  counties  on  the  basis  of  rural  costs. 

Diagram  3  shows  the  average  monthly  salaries  of  urban  and  rural  teachers  for  the 
State  as  a  whole.  This  average  can  be  used  as  a  standard  of  comparison  in  judging 
the  salaries  of  the  individual  counties. 

Expenditures  Per  $1,000  of  Taxable  Wealth. 

Table  12  shows  the  expenditures  per  $1,000  of  wealth  in  Arizona  counties.  It  is 
interesting  to  compare  this  table  with  Tables  9,  10  and  11.  It  is  apparent  that  some 
of  the  counties  are  not  properly  meeting  their  educational  opportunities  and  that 
others  are  not  able  to  maintain  a  high  standard  in  education  in  comparison  with  others 
even  though  spending  more  in  comparison  to  its  wealth  than  are  those  counties  that 
have  a  higher  expenditure  per  capita. 

97 


TABLE  9. 

Total   Maintenance   Expenditure   per   Child   in   Average   Daily   Attendance 

in  Arizona  Counties  1921 


County 


Total 
Maintenance 
Expenditure* 


Pupils  in  Attendance 
in  Grade  and 
High  School 


Expenditure  Per 

Child  in  Average 

Attendance 


Apache 

Cochise 

Coconino.... 

Gila 

Graham 

Greenlee.... 
Maricopa... 

Mohave 

Navajo 

Pima 

Pinal 

Santa  Cruz 

Yavapai 

Yuma 

Arizona 


I      68,713 

1,035,686 

172,162 

673,806 

168,428 

342,328 

1,484,452 

69,114 

229,183 

461,369 

286,486 

153,127 

445,352 

157,913 


5,748,119 


1,046 
8,025 
1,113 
3,975 
2,474 
2,030 
14,976 
755 
1,878 
5,264 
1,855 
1,686 
3,062 
2,002 


50,141 


$  66 
129 
155 
170 

69 
169 

99 

92 
122 

88 
154 

91 
145 

79 


$115 


"From  the  County  Treasurer's  Report  1921. 


TABLE  10. 

Expenditure  Per  Child  in  Average  Daily  Attendance  in  Arizona  Counties 

1921 


County 

Expense 

and 
Outlay 

Pupils  in  Attendance 
in  Grade  and 
High  School 

Expenditure  Per 
Child  in  Average 
Daily  Attendance 

Rank  in 
•  Pupil 
Expenditure 

Apache 

Cochise.. 

$      73,464 

1,403,539 

172,162 

810,019 

250,216 

494,423 

2,644,562 

77,255 

267,546 

688,885 

468,559 

205,076 

507,967 

396,663 

1,046 
8,025 
1,113 
3,975 
2,474 
2,030 
14,976 
755 
1,878 
5,264 
1,855 
1,686 
3,062 
2,002 

$  70 
175 
155 
204 
101 
244 
177 
102 
142 
131 
253 
122 
166 
198 

14 
6 

Coconino 

8 

Gila... 

Graham.. 

Greenlee.... 

Maricopa 

3 
13 

2 
5 

Mohave.. 

Navajo 

12 
9 

Pima.  . 

10 

Pinal ... 

1 

Santa  Cruz 

11 

Yavapai 

7 

Yuma 

4 

Arizona .-. 

$8,460,335 

50,141 

$169 

98 


Table  13  shows  the  valuation  of  taxable  property  per  child  in  average  daily  atten- 
dance for  the  several  counties.  This  table  brings  out  very  clearly  the  difference  in 
financial  abilities  of  the  different  counties.  It  shows  very  clearly  that  if  there  is  to  be 
an  approach  to  equality  of  educational  opportunities  in  the  various  counties  that 
liberal  state  aid  must  be  rendered.  It  is  more  than  probable  that  if  statistics  of  the 
same  nature  were  available  for  the  several  districts  in  the  different  counties  that  a 
similar  need  for  county  aid  to  the  several  districts  would  be  shown. 

Contributions  To  and  From  State  School  Fund. 

Table  No.  14  shows  the  contributions  of  each  county  to  the  State  School  fund 
together  with  the  amount  which  it  receives  from  the  fund  and  the  excess  or  deficit  of 
contributions  over  receipts.  It  also  shows  the  amount  of  the  tax  rate  which  would  be 
necessary  if  each  county  raised  by  local  taxation  an  amount  equal  to  that  which  is  now 
receives  by  means  of  the  State  fund.  This  table  further  illustrates  the  need  for  a 
continuance  of  the  State  fund  if  it  is  assumed  that  education  is  a  State  function  and 
that  there  should  be  a  serious  attempt  to  equalize  educational  opportunity.  The 
adequacy  of  the  present  State  fund  will  be  discussed  subsequently. 


TABLE  11. 

Average  Monthly  Salaries  of  Urban  and  Rural  Teachers  in  Arizona 

1920-1921* 


Urban 

Rural 

County 

Men 

Women 

Men 

Women 

No. 

Salary 

No. 

Salary 

No. 

Salary 

No. 

Salary 

Apache 

25 
1 
2 

5 
20 

3 
4 
3 

2 
9 
1 

$240 
300 
308 

259 
244 

206 
299 
197 

277 
278 
250 

220 

14 

111 

95 
236 

19 
105 
36 
29 
79 
25 

$184 
158 
160 

147 
182 

152 
165 
152 
156 
166 
140 

11 

8 
2 
6 

13 
6 

42 
8 

11 
5 

10 
1 
8 
6 

$132 
153 
255 
188 
166 
158 
201 
141 
152 
139 
148 
125 
166 
161 

36 
127 
32 
69 
79 
19 
342 
35 
42 
42 
63 
24 
93 
43 

$119 

Cochise 

138 

Coconino 

130 

Gila 

142 

Graham..  

129 

Greenlee.. 

138 

Maricopa 

Mohave 

154 
144 

Navajo 

Pima 

Pinal 

Santa  Cruz 

Yavapai 

Yuma 

121 
139 
146 
119 
123 
126 

Arizona 

75 

$251 

969 

$169 

137 

$170 

1046 

$140 

"Adapted  from  a  report  by  Bureau  of  Research  and  Statistics. 


99 


Urban 

Urban       Rural 

Rural 

men 

women        men 

DIAGRAM  3. 

women 

Average  Monthly  Salaries  of  Urban  and  Rural  Teachers  in  Arizona. 

1920-21. 


100 


TABLE  12. 


Expenditure  for  School  Purposes  per  $1,000  of  Wealth  in  Arizona  Counties 

1921 


Assessed 
Valuation 

Expense  and  Outlay 

Rank  in 

Expenditure 

Per  $1,000 

of  Property 

Assessed 

County 

Total* 

Per  $1,000 
Property 
Assessed 

Apache 

Cochise 

Coconino 

Gila... 

Graham 

Greenlee 

Maricopa 

Mohave 

Navajo 

Pima 

Pinal 

Santa  Cruz 

$     8,776,318 

143,525,605 
20,128,235 

124.067,362 
12,480,418 
24,911,059 

116,826,456 
20,113,636 
11,393,701 
56.001,132 
52,809,912 
12,013,806 

107,909,313 
21,064,333 

$      73,464 

1,403,539 

172,162 

810,019 

250,216 

494,423 

2.644,562 

77,255 

267,546 

688,885 

468,559 

205,076 

507,967 

396,663 

$  8.37 

9.78 

8.55 

6.53 
20.05 
19.85 
22.64 

3.84 
23.48   - 
12.30 

8.87 
17.07 

4.71 
18.83 

11 

8 
10 
12 

3 

4  - 

2 
14 

1 

7 

9 

6 

Yavapai 

Yuma 

13 
5 

Arizona. 

$732,021,286 

$8,460,335 

$11.56 

*From  the  County 

Treasurer's  Report  1 

921. 

TABLE  13. 

Assessed   Valuation  per  Child   in  Average  Daily  Attendance 

1921* 


County 

Assessed 
Valuation 

Pupils  in  Attendance 
in  Grade  and 
High  School 

Valuation 

Per  School 

Child 

Rank  in  Valuation 

Per  School 

Child 

Apache 

$     8,776,318 

143,525,605 
20,128,235 

124,067,362 
12,480,418 
24,911,059 

116,825,456 
20,113,636 
11,393,701 
56,001,132 
52,809,912 
12,013,806 

107,909,313 
21,064,333 

1,046 
8,025 
1,113 
3,975 
2,474 
2,030 
14,976 
755 
1,878 
5,264 
1,855 
1,686 
3,062 
2,002 

$  8,390 
17,885 
18,085 
31,212 

5,045 
12,271 
,7,801 
26,641 

6,067 
10,639 
28,469 

7,126 
35,241 
10,522 

10 

Cochise. 

6 

Coconino 

Gila 

Graham 

Greenlee 

5 

2 
14 

7 

Maricopa 

Mohave 

Navajo 

11 

4 

13 

Pima 

Pinal 

Santa  Cruz 

8 

3 

12 

Yavapai 

Yuma 

1 

9 

Arizona 

$732,021,286 

50,141 

$14,600 

"From  a  report  by  Bureau  of  Research  &  Statistics. 

101 


TABLE  14. 

Relation  to  $25.00  Per  Capita  Fund  Assuming  that  Institutes,   Pensions, 
Text  Books,  and  State  Department  Expenses  Are  Met 
from  Other  Income  1921* 


County 

Contributions 

to 
State  Funds 

Receipts 

Gain 

Loss 

Equal- 
ized Tax 
Rate 

Apache 

Cochise 

Coconino 

Gila 

Graham 

Greenlee 

Maricopa 

Mohave 

Navajo 

Pima - ........ 

Pinal 

Santa  Cruz 

$  15,042 

245,691 
34,472 

212,472 
21,435 
42,620 

200,063 
34,472 
19,555 
95,895 
90,379 
20,558 

184,770 
36,101 

$  26,199 

200,564 

27,828 

99,405 

61,799 

50,768 

374,428 

18,928 

46,882 

131,620 

46,380 

42,118 

76,590 

50,016 

$  11,157 

40,364 

8,148 

174,365 

27,327 
35,725 

21,560 

13,915 

$ 

45,127 

6,644 

113,067 

15,544 

43,999 
108,180 

4.20 
1.97 
1.95 
1.13 
6.99 
2.87 
4.52 
1.32 
5.81 
3.31 
1.24 
4.95 

Yavapai 

Yuma 

1.00 
3.35 

Arizona. 

$1,253,525 

$1,253,525 

$332,561 

$332,561 

2.41 

"From  a  table  prepared  by  State  Department  of  Education. 


TABLE  15. 


Sources  of  School  Revenue  in  Arizona 
1913-1921* 


Amoun 

t  Received  From: 

Per  Cent  Received  From: 

Year 

State 
Fund 

County 
Taxes 

District 

State 

County 

District 

1913-14 

1914-15 

1915-16 

1916-17 

1917-18 

1918-19... 

1919-20 

1920-21. 

$475,529 
460,852 
478,572 
567,421 
613,287 
935,751 
878,339 
999,520 

$    734,947 
695,959 
1,008,441 
1,050,335 
1,047,046 
1,328,420 
1,584,572 
2,070,148 

$    613,529 

716,533 

949,953 

968,430 

1,297,880 

1,714,053 

2,618,289 

3,478,268 

26.1 
24.6 
19.6 
21.9 
20.7 
23.5 
17.3 
15.3 

40.3 
37.2 
41.4 
40.6 
35.4 
33.4 
31.2 
31.6 

33.6 
38.2 
39.0 
37.5 
43.9 
43.1 
51.5 
53.1 

"From  reports  of  the  State  Superintendent.     Receipts  from  the  sale  of  bonds  are  not  included. 


102 


Revenue  Receipts  and  Control. 

Sources  of  School  Revenue. 

Table  15  and  Diagram  4  show  sources  of  school  revenues  in  Arizona  for  the  period 
1913-1921.  It  is  important  to  notice  that  the  proportion  of  revenue  received  from 
both  State  and  County  sources  has  been  decreasing  in  recent  years  and  that  income 
from  district  taxes  shows  a  considerable  increase.  This  general  tendency  is  found 
in  the  majority  of  states  at  the  present  time.  This  tendency  is  due  in  part  to  the 
rapid  rise  in  prices  during  recent  years  which  has  necessitated  large  increases  in  school 
expenditures  and  since  the  amount  of  revenue  to  be  received  from  the  State  funds  is 
usually  not  flexible,  an  increase  in  local  taxes  has  been  necessary.  The  increase  in 
district  taxes  is  usually  regarded  with  disfavor  by  school  administrators  because  it 
tends  to  increase  the  inequality  of  educational  opportunities. 

A  readjustment  of  prices  will  tend  to  offset  to  some  extent  the  tendency  shown  by 
Diagram  4,  but  the  increase  in  school  expenditures  as  the  school  assumes  more  respon- 
sibilities will  no  doubt  more  than  offset  the  effect  of  price  readjustment.  It  is  apparent, 
therefore,  in  view  of  the  foregoing  statements  and  of  the  statistical  data  presented  on 
preceding  pages  with  reference  to  the  different  counties  that  the  State  of  Arizona 
cannot  afford  to  decrease  the  amount  of  State  support  to  schools  below  the  amount 
of  the  minimum  now  required  by  law.  It  is  also  apparent  that  in  the  years  to  come  it 
will  be  necessary  to  increase  the  present  appropriations  to  this  fund  if  the  State  is  to 
continue  to  pay  its  present  proportion  of  the  burden  of  maintaining  the  schools  of  the 
State.  The  present  law  wisely  gives  the  legislature  the  authority  to  make  such 
increases  when  it  sees  fit. 


103 


State 


County 


District 


1914 


1915 


1916 


1917 


1918 


1919 


1920 


1921 


DIAGRAM  4. 

Per  Cent  of  School  Revenue  from  State,  County  and  District  Sources  for 

Arizona.     1914-1921. 


104 


Total  State  School  Revenue  Per  Child  Enrolled. 

Total  state  school  revenue  per  child  enrolled  in  Arizona  and  the  ten  Western 
States,  previously  mentioned,  is  shown  in  Table  16.  It  will  be  noted  that  Arizona 
occupies  fourth  place  in  the  list  and  receives  $12.64  per  child.  Considering  the  present 
industrial  development  of  the  State,  this  is  a  favorable  comparison. 

Control  of  Revenues. 

As  explained  in  Section  I,  the  chief  problem  in  the  financial  administration  of  the 
public  schools  of  the  State  is  not  in  the  procurement  of  more  funds  but  rather  the  more 
efficient  use  of  those  now  available  and  that  to  secure  this  it  is  necessary  to  have  a  more 
efficient  system  of  organization.  In  the  preceding  sections  of  this  report  the  organiza- 
tion which  we  think  desirable  has  been  explained.  We  think  that  a  centralized  control 
of  school  funds  is  desirable  and  that  the  establishment  of  this  type  of  organization  is 
desirable  even  though  the  administrative  costs  are  increased  thereby.  The  savings 
in  other  expenses  will,  in  our  opinion,  more  than  offset  the  increase  in  administrative 
costs.  , 

In  this  connection  Diagram  5  is  interesting  in  showing  a  comparison  between  the 
expenses  of  the  State  Department  of  Education  and  of  the  County  Superintendents 
and  the  total  expenditures  for  school  maintenance.  It  is  very  apparent  that  the 
former  are  very  small  in  comparison  to  the  latter  and  it  should  be  obvious  that  a  very 
small  increase  in  the  efficiency  of  the  administrative  units  of  the  organization  can 
easily  result  in  large  savings  in  connection  with  the  total  disbursements. 

Diagram  6  is  interesting  in  showing  that-  the  salaries  of  county  superintendents 
have  failed  to  keep  pace  with  the  increase  of  teachers  salaries.  This  indicates  the 
possibility  that  less  has  been  done  to  maintain  the  efficiency  of  the  administrative 
units  of  the  school  organization  than  to  maintain  the  efficiency  of  the  teaching -force. 
It  also  gives  force  to  our  previous  argument  that  the  salaries  of  county  school  superin- 
tendents should  be  increased. 


105 


TABLE  16. 
Total  State  School  Revenue  Per  Child  Enrolled  1921* 


State 


State  Revenue  Per  Child  Enrolled 


Nevada 

Wyoming 

Utah 

ARIZONA 

Washington 

California 

Montana 

New  Mexico 

Idaho 

Colorado 

Oregon 

United  States 

*From  U.  S.  Bureau  of  Education. 


$26.43 

17.66 

17.33 

12.64 

12.61 

12.47 

9.02 

7.92 

5.76 

5.50 

3.11 


$7.54 


Total  Maintenance     $5,748,119 


County  Superintendent     $60,363 


State  Board     $20,872 


Diagram  5  Comparison  of  Total  Maintenance,  County  Superintendent's 
Expenses,  and  State  Board.     1921. 


106 


Per  cent 

200 


175 


150 


125 


100  -* 


I 

1 

/ 

/ 

1 

J*f 

fc* 

fy 

v' 

#T' 

A' 

/ 

/ 

/ 

/■ 

/ 

/ 

/ 

<f      ?>^ 

S_t0**~' 

i^*"* 

• 

< 

^^,    """ 

^ .^*- — ~~^    ^ 

*r 

^ 

* 

1916      1917      1918      1919      1920     1921 

DIAGRAM  6. 

Percentage  Increases  in  Salaries  of  Teachers  and  County  Superintendents 

for  Arizona.     1916-1921. 


107 


Statistical  Reports  and  Procedures. 

Need  for  Statistical  Reports  and  Procedures. 

The  need  for  statistical  data  with  reference  to  school  cost  and  operations  has  been 
emphasized  frequently  in  this  report.  If  accurate  and  comprehensive  data  are  to  be 
provided  in  such  form  that  they  can  be  used  satisfactorily,  it  is  necessary  that  proper 
procedures  for  their  collection  and  record  be  established,  and  a  systematic  series  of 
reports  prepared  for  their  presentation. 

Types  of  Educational  Statistics. 

Effective  school  administration  requires  two  types  of  statistical  information:  (a) 
Financial  statistics  of  income,  expenditure  and  material  equipment;  (b)  Quantity 
of  data  regarding  children  to  be  educated,  teachers  employed  and  educational  results 
accomplished.  The  first  type  of  data  is  of  importance  in  judging  the  efficiency  with 
which  the  school  funds  are  used.  Waste  and  poor  administration  of  funds  are  not 
infrequent  and  indicate  methods  of  accounting  prevent  an  analysis  of  results  which 
would  make  possible  their  elimination.  In  previous  sections  of  this  report  we  have 
recommended  the  form  of  organization  which  we  think  desirable  for  the  public  schools 
of  Arizona,  and  have  outlined  the  accounting  methods  which  we  think  should  be 
employed  by  this  organization. 

The  second  type  of  statistical  data,  although  in  the  main  non-financial  in  character 
is  nevertheless  as  important  for  school  economies  as  that  which  is  derived  from  the 
accounting  records.  Children  in  public  schools  are  necessarily  dealt  with  in  classes, 
and  groups.  Problems  of  non-attendance,  non-promotion  and  grade  progress  are 
surely  of  as  great  importance  as  are  the  financial  aspects  of  school  work.  Financial 
losses  and  waste  need  to  be  detected  and  eliminated  through  good  methods  of  account- 
ing and  control.  Educational  losses  and  maladjustments  are  even  less  easy  to  detect 
and  remedy  because  of  the  lack  of  uniform  and  continuous  record  systems.  Child 
accounting  needs  to  be  improved  as  well  as  financial  accounting  if  the  public  schools 
are  to  be  administered  efficiently.  It  is  the  purpose  of  the  following  pages  to  indicate 
some  of  the  most  important  information  of  this  kind  which  we  think  should  be  available 
with  reference  to  the  schools  of  Arizona  and  to  indicate  the  possible  procedure  by  which 
this  information  may  be  collected. 

Defects  in  Present  Records. 

Our  survey  indicates  to  us  that  adequate  statistics  with  reference  to  school  opera- 
tions is  not  available  in  many  cases  for  the  use  of  school  officials.  Numerous  illustra- 
tions of  this  lack  of  information  came  to  our  attention.  Not  only  was  information 
lacking  in  many  cases,  but  even  in  those  cases  where  it  was  obtainable  it  often  was 
not  available  until  so  long  after  the  completion  of  the  performance  of  the  operations 
to  which  it  referred  that  it  was  of  little  service  in  exercising  administrative  control. 
Another  difficulty  arises  from  the  fact  that  it  is  often  presented  in  such  form  that  it  is 
not  readily  understandable  by  many  of  those  to  whom  it  should  be  of  the  most 
service.  It  is  our  belief,  therefore,  that  careful  attention  should  be  given  to  the 
method  of  collecting  and  presenting  such  information  and  that  procedure  should  be 
worked  out  which  will  facilitate  the  gathering  of  such  data  so  that  the  desired  infor- 
mation will  be  available  in  the  proper  form  at  the  proper  time. 

Information  Which  Should  Be  Available. 

It  is  impossible  in  the  scope  of  a  report  such  as  the  present  one  to  indicate  all  the 

108 


various  kinds  of  statistical  data  which  should  be  compiled.  The  most  that  can  be 
done  is  to  indicate  the  kinds  of  data  which  are  considered  most  significant  with  the 
hope  that  the  administrative  officers  can  use  these  types  as  a  basis  for  developing  the 
other  kinds  which  they  may  need.  We  think  that  the  most  significant  data  from  the 
viewpoint  of  administrative  control  may  be  roughly  classified  in  the  following  manner : 

(1)  The  School  Census.  This  is  important  as  a  basis  for  distributing  funds 
and  in  making  comparisons  between  private,  public  and  parochial  schools. 
It  also  furnishes  a  basis  for  a  steady  improvement  in  attendance.  Such 
information  should  be  available  to  every  truant  officer,  principal,  superin- 
tendent, and  in  summary  to  the  general  public. 

(2)  School  Enrollment  and  School  Attendance.  Average  daily  attendance 
and  aggregate  attendance  are  now  so  commonly  used  as  a  basis  for  distribut- 
ing funds  that  they  are  required  in  nearly  all  schools  in  the  country.  The 
rate  of  attendance  to  enrollment  is  also  a  good  measure  of  the  holding  power 
of  the  school  at  various  levels.  Forms  for  collecting  this  data  should  be 
uniform  and  simple.  Enrollment  and  attendance  may  be  indicated  by  grade 
and  sex  in  a  brief  monthly  report. 

(3)  Age  of  Pupils.  While  the  age  of  pupils  as  an  isolated  piece  of  information 
is  of  little  importance,  it  is  nevertheless  of  much  importance  when  related 
to  other  facts  such  as  census,  attendance,  graduation,  nationality,  etc.  Age- 
grade  and  age-progress  tables  should  be  compiled  by  each  teacher  both  for 
the  purpose  of  studying  his  own  problems  and  also  for  furnishing  information 
to  city,  county,  and  State  administrative  officers.  If  properly  tabulated 
such  data  can  easily  be  compiled  by  any  population  area  required.  At  the 
present  the  State  department  is  securing  some  valuable  data  of  this  type. 

(4)  Promotion.  Data  properly  gathered  and  compiled  will  reveal  the  grades 
and  ages  at  which  the  greatest  non-promotion  occurs.  Such  facts  are 
extremely  important  to  teachers  and  to  administrators.  Where  local 
problems  are  involved  (such  as  the  Mexican),  a  tabulation  would  bring  out 
very  clearly  the  critical  places  where  non-promotion  is  most  prevalent.  It 
is  only  on  the  basis  of  such  data  that  intelligent  plans  may  be  made  for 
segregation  and  other  measures  for  solution  of  such  problems. 

(5)  School  Mortality.  Some  of  the  methods  of  life  insurance  have  been 
carried  over  with  success  to  the  field  of  education.  One  of  these  is  the  con- 
struction of  "Mortality  Tables"  to  indicate  at  what  ages  and  grades  pupils 
drop  out  of  schools.  This  information  is  of  great  use  to  principals  and 
superintendents  in  planning  courses  and  providing  for  material  equipment 
of  various  types.     It  is  also  of  interest  to  the  general  public. 

(6)  Teachers.  The  facts  regarding  the  teaching  staff  which  should  be  gathered 
generally  should  include :  sex,  grade  or  class,  certificate,  preparation,  salary, 
and  length  of  service  in  and  out  of  the  state  or  locality.  Such  data  makes 
possible  the  formulation  of  a  definite  policy  by  the  state  board  of  education 
with  regard  to  the  improvement  in  teacher  service.  Comparative  tabulations 
by  districts  and  counties  will  prove  of  great  use  to  county  superintendents 
in  the  administration  of  their  schools.  Finally,  summary  statistics  prepared 
by  the  state  department  will  facilitate  comparisons  with  other  states  and 
furnish  objective  evidence  of  educational  progress. 

109 


(7)  Buildings  and  Equipment.  Information  regarding  the  valuation,  con- 
dition, and  seating  capacity  of  school  buildings  should  be  included  in  each 
annual  report.  The  shifting  population  in  Arizona  makes  it  highly  desirable 
that- facts  regarding  the  seating  capacity  and  to  what  extent  occupied  in  the 
schools  should  be  in  the  hands  of  the  county  superintendent  early  in  the 
school  year  so  that  possible  readjustments  may  be  made.  In  one  of  the  two 
room  rural  schools  visited  by  the  survey  staff,  one  room  was  overcrowded 
while  the  other  was  occupied  to  half  of  its  capacity.  By  shifting  one  of  the 
grades  the  superintendent  made  an  equitable  division  of  the  pupils,  an  adjust- 
ment to  which  the  teachers  would  not  have  agreed  by  themselves.  Many  such 
changes  may  be  made  on  personal  inspection  of  the  schools,  but  a  preliminary 

■  seating  capacity  report  by  the  teacher  would  aid  greatly.  Adequate  statistics 
with  reference  to  valuation  of  school  property  and  expenditures  for  build- 
ing purposes  should  also  be  available.  Such  statistics  are  not  available  at 
the  present  time. 

(8)  Text-book  and  Library  Reports.  These  reports  have  not  been  carefulty 
and  systematically  made  in  the  schools  of  Arizona.  It  is  hoped  that  the  new 
plan  for  handling  texts  discussed  earlier  in  this  report  will  make  possible  more 
economical  distribution  and  checking  of  school  books.  If  the  work  is  properly 
planned  it  should  not  be  necessary  to  order  books  more  than  twice  a 
year.  The  large  order  should  be  planned  by  the  teacher  in  the  spring  so 
that  estimates  could  be  approved,  orders  sent,  and  books  received  in  time  for 
the  opening  of  the  schools  in  the  fall.  If  the  ordering  is  left  until  the  close  of 
school  many  teachers  leave  their  positions  and  the  whole  matter  is  frequently 
neglected  until  classes  begin  the  next  year.  A  complete  report  of  the  texts 
and  library  books  should  be  made  in  connection  with  the  yearly  statistical 
report. 

Responsibility  for  Preparation  of  Reports. 

Nearly  all  of  the  data  listed  above  must  be  secured  from  the  individual  teacher  or 
principal.  Most  of  it,  however,  can  be  incorporated  on  a  single  tabulation  sheet 
similar  to  the  one  now  employed.  Such  information  is  usually  gathered  at  the  end  of 
the  school  year.  It  is  desirable,  however,  that  the  report  be  required  at  least  a  month 
before  the  end.  Teachers  frequently  leave  with  no  reports  made  out  or  only  partially 
and  carelessly  tabulated.  It  is  recommended  that  the  last  check  of  the  teacher's 
salary  be  withheld  until  all  reports  have  been  submitted  to  the  county  superintendent 
in  acceptable  form. 

Special  types  of  data  are  required  for  the  larger  schools  and  such  reports  are  best 
made  under  the  direction  of  the  city  superintendent.  The  individual  yearly  teacher 
report,  however,  might  well  be  sent  directly  to  the  state  department. 

Financial  information  will  necessarily  be  obtained  from  the  county  officers.  It  is 
desirable  that  the  county  superintendent's  report  be  so  modified  as  not  to  duplicate 
the  information  sent  directly  by  the  teacher  to  the  state  department.  School  census 
data  may  be  submitted  in  a  separate  report. 

Tabulation  of  Data. 

With  the  present  Division  of  Statistics  and  Research  in  the  State  Department  it 
should  be  possible  for  one  agency  to  collect,  tabulate,  and  prepare  statistical  material 
on  a  uniform  basis.     With  a  larger  clerical  force  than  is  now  available  such  reports 

110 


could  be  readily  drawn  up  and  submitted  at  once  to  the  proper  administrative  officers. 
Mimeographed  forms  would  serve  very  well  for  the  statistical  information.  Later 
formal  reports  could  then  be  readily  made  up  when  required.  Such  a  procedure  would 
place  information  in  the  hands  of  superintendents  and  principals  at  a  time  when  it  is 
most  useful.  The  handling  of  all  data  through  one  office  would  secure  uniformity  and 
economy  in  dealing  with  such  material.  It  would  also  centralize  the  responsibility 
for  preparation  of  forms,  collection  of  data,  and  final  reporting. 

Essential  Feature  of  Statistical  Reports. 

Most  school  reports  are  so  detailed  and  involved  as  to  be  almost  unintelligible  to 
the  average  reader.  Large  masses  of  unrelated  data  are  frequently  placed  together 
with  little  attempt  at  summarization  or  graphical  representation.  A  centralized  and 
carefully  trained  statistical  staff  can  prepare  tables  and  diagrams  in  such  a  way  as  to 
be  easily  interpreted  wherever  they  happen  to  be  required. 

As  pointed  out  above,  it  is  generally  desirable  to  issue  a  number  of  preliminary 
statistical  tables  to  the  administrative  officers  who  need  the  information  and  later  to 
compile  these  into  formal  reports.  The  biennial  report  of  the  State  Superintendent 
should  continue  its  present  information  and  incorporate  whatever  new  facts  seem 
desirable.  The  continuing  statistics  will  make  possible  historical  comparisons  of 
progress  on  a  uniform  basis. 

Reports  prepared  directly  for  the  public  should  be  extremely  simple  in  nature  and 
include  summaries  and  simple  graphs  and  diagrams  to  facilitate  interpretations  of  the 
facts  presented. 

Whether  or  not  all  data  gathered  by  the  State  Department  is  to  be  put  in  the  form 
of  reports  depends  upon  the  nature  and  use  to  be  made  of  the  information.  Useless 
or  "embalmed"  statistics  should  never  be  prepared.  The  common  fault  in  gathering 
the  primary  data  is  to  collect  a  good  deal  more  than  can  ever  be  used  for  immediate 
purposes.  This  does  not  necessarily  mean,  however,  that  such  data  is  to  be  wasted. 
The  original  tabulation  forms  or  summaries  and  reports  should  be  preserved  in  such 
a  way  that  they  may  be  available  for  research  or  survey  work.  The  collection  of  such 
information  is  very  expensive  if  conducted  through  private  agencies  and  often  an 
unnecessary  tax  on  the  time  and  good  nature  of  teachers  and  principals  who  are 
requested  to  respond  to  private  question  blanks.  If  research  students  and  others 
interested  in  statistical  data  could  be  sent  directly  to  the  records  of  the  State  Depart- 
ment for  their  information  an  enormous  saving  of  time  would  be  effected  for  all  con- 
cerned. 

Bureau  of  Statistics  and  Research. 

Arizona  has  made  a  good  beginning  in  creating  the  office  of  a  Director  of  Statistics 
and  Research.  This  department  should  be  enlarged  by  the  addition  of  a  trained  staff 
with  an  adequate  filing  and  record  system.  It  is  highly  important  that  immediate 
cooperation  be  secured  from  county  superintendents  and  teachers.  To  this  end  the 
use  of  frequent  bulletins  and  form  letters  is  recommended  in  order  to  acquaint  them 
with  the  policies  and  plans  of  the  bureau. 

We  have  not  attempted  to  discuss  statistical  procedures  in  detail  for  we  think  this 
can  be  done  properly  only  by  the  staff  of  the  bureau,  which  will  need  to  take  into 
consideration  current  needs  and  the  nature  of  the  organization  through  which  the 
procedures  are  to  be  carried  out. 


Ill 


STATE  OF  ARIZONA 


SECTION  V. 

Summary  of  Conclusions  and  Recommendations. 

Summarizing  our  discussion  in  the  preceding  pages,  we  offer  the  following  con- 
clusions and  recommendations: 

I — General  Conclusions  with  reference  to 

Financial  Administration. 

(1)  We  discovered  no  evidence  of  any  intentional  improper  expenditure  of  school 
funds. 

(2)  We  found  frequent  evidence  of  uneconomical  expenditures  of  school  funds, 
due  largely  to  the  inefficient  form  of  the  organization  which  is  responsible 
for  financial  administration. 

(3)  It  is  our  belief  that  a  change  in  the  form  of  the  school  organization  is  neces- 
sary to  secure  efficient  financial  administration. 

II — Organization  . 

(1)  The  State  Superintendent  of  Public  Instruction,  County  Superintendents  of 
schools,  City  superintendents  of  schools  and  High  School  principals  are 
uniformly  trying  to  render  efficient  service,  but  are  greatly  handicapped 
because  of  a  lack  of  authority  and  because  of  the  lack  of  coordination  between 
the  activities  of  the  various  units  of  the  school  organization. 

(2)  A  reorganization  of  the  State  school  system  is  necessary,  and  we  recommend 
that  it  should  involve  the  following: 

(a)  The  abolition  of  the  present  State  board  of  education  and  the  sub- 
stitution therefor  of  a  board  of  seven  members  appointed  by  the 
Governor  with  the  approval  of  the  Senate.  The  term  of  office  of  the 
board  members  should  be  eight  years  with  not  more  than  two  members 
appointed  during  any  biennial  period.  The  members  of  the  board 
should  serve  without  pay,  but  receive  their  necessary  expenses.  The 
board  should  have  increased  powers  and  should  have  control  of  the 
Normal  schools  and  the  State  University  as  well  as  the  public  schools. 

(b)  The  appointment  of  the  State  Superintendent  of  Public  Instruction 
by  the  board  at  such  a  salary  as  it  may  see  fit.  The  Superintendent 
should  continue  in  office  as  long  as  he  renders  efficient  service.  He 
should  have  increased  powers  as  outlined  in  this  report.  We  recom- 
mend that  an  amendment  to  the  Constitution  be  adopted  in  order 
that  the  State  board  and  the  State  Department  of  Education  may  be 
reorganized  in  the  manner  which  we  recommend,  but  we  offer  an 
alternate  plan  by  which  our  recommendations  may  be  carried  out  in 

112 


substance  even  though  an  amendment  to  the  Constitution  may  not 
be  obtainable. 

(c)  The  reorganization  of  the  Office  of  the  State  Superintendent  to  provide 
for  an  functional  classification  of  activities  and  to  provide  sufficient 
assistants  to  perform  properly  the  increased  responsibilities  which 
we  recommend  that  this  office  should  assume. 

(d)  The  abolition  of  the  present  system  of  district  school  organization 
and  the  establishment  of  county  unit  plan  of  organization.  To 
accomplish  this  we  recommend  the  abolition  of  the  district  board  of 
trustees  and  the  election  of  a  county  board  of  education  which  will 
have  control  of  the  schools  of  the  county  and  will  appoint  a  county 
superintendent  of  schools  who  will  supervise  the  schools  of  the  county. 
Provisions  are  made  for  the  maintenance  of  city  schools  and  county 
high  schools  and  the  delegation  of  certain  authority  to  the  executive 
officers  of  these  units  of  organization. 

(e)  The  concentration  of  the  business  affairs  of  the  county  in  the  hands 
of  the  county  board  of  education  and  the  appointment  of  an  assistant 
county  superintendent  who  will  act  as  secretary  and  business  manager 
for  the  board  and  assume  responsibility  for  all  accounting  and  clerical 
procedures  in  the  office  of  the  county  superintendent. 

Ill — Revenue  Receipts  and  Disbursements. 

(1)  We  think  that  the  present  sources  of  school  revenues  are  satisfactory.  We 
recommend  that  the  policy  of  liberal  State  aid  be  continued  in  order  to 
secure  a  more  nearly  equality  of  educational  opportunities  in  the  various 
counties  of  the  State. 

(2)  In  order  to  secure  a  more  effective  control  of  disbursements  we  recommend 
the  following. 

(a)  That  the  State  Department  of  Education  and  the  county  superin- 
tendent of  schools  be  given  more  direct  control  of  disbursements  and 
that  the  offices  of  these  respective  school  executives  be  organized  in 
such  a  manner  that  this  control  can  be  exercised  effectively. 

(b)  That  a  centralized  control  of  building  and  equipment  expenditures 
be  established.  That  all  building  plans  be  approved  by  the  State 
Superintendent,  and  that  all  contracts  for  buildings  and  equipment 
be  made  by  the  county  board. 

(c)  That  all  teachers  be  employed  by  the  county  board  on  the  recom- 
mendation of  the  county  superintendent. 

(d)  That  all  text-books  be  purchased  by  the  county  board  of  education 
on  the  request  of  the  county  superintendent.  It  is  recommended 
that  the  present  plan  of  having  texts  adopted  by  the  State  Depart- 
ment of  Education  be  continued,  but  a  change  in  procedure  for  their 
adoption  is  recommended.  It  is  also  recommended  that  the  State 
depository  at  Phoenix  be  abolished,  and  that  each  county  will  purchase 
the  books  which  it  needs  direct  from  the  publishers  according  to  the 
prices  stipulated  in  the  contract  of  the  publishers  with  the  State 
board.  This  method  is  recommended  in  order  to  eliminate  much  of 
the  routine  now  involved  in  purchasing  texts,  and  also  to  eliminate 
the  cost  of  maintaining  the  State  depository.     It  is  contended  that 

113 


the  State  depository  is  paid  by  the  publishers,  but  it  is  apparent  that 
the  publishers  take  this  cost  into  consideration  in  making  contracts 
with  the  State  board. 

(e)  That  all  supplies  be  purchased  by  the  county  board  upon  the  recom- 
mendation of  the  county  superintendent  except  the  minor  supplies 
which  may  be  purchased  by  State  superintendents  and  high  school 
principals  in  such  cases  as  the  rules  of  the  county  board  permit. 

IV — Accounting. 

(1)  The  present  accounting  procedures  are  inadequate'  for  proper  financial 
administration. 

(2)  This  inadequacy  is  due  largely  to  a  lack  of  uniformity  and  the  lack  of  cen- 
tralization of  authority  for  accounting  procedures. 

(3)  We  recommend  that  the  accounting  methods  and  forms  which  are  outlined 
in  Section  III  of  this  report  be  adopted  in  order  that  these  conditions  may 
be  remedied. 

(4)  We  recommend  that  the  State  Superintendent  be  given  authority  to  enforce 
proper  accounting  methods  and  procedures  by  being  permitted  to  withhold 
the  apportionment  of  State  funds  on  counties  which  do  not  comply  with  the 
prescribed  methods  and  procedures. 

V — Statistical  Data  and  Procedures. 

(1)  The  statistical  data  which  is  now  available  with  reference  to  the  school 
operations  is  inadequate  for  judging  properly  their  efficiency  or  to  judge 
properly  with  reference  to  the  financial  administration  of  the  schools. 

(2)  Such  data  as  we  were  able  to  obtain  indicates  the  following: 

(a)  That  the  public  schools  of  Arizona  have  made  decided  progress  during 
the  past  twenty  years  and  that  they  now  compare  favorably  with 
the  schools  of  the  ten  states  of  the  Western  Division  of  the  United 
States. 

(b)  That  this  progress  is  due  in  a  considerable  degree  to  the  liberal  State 
aid  given  to  the  counties  and  the  county  aid  given  to  the  individual 
districts  which  has  made  possible  the  payment  of  salaries  which  in 
turn  have  attracted  well  qualified  teachers. 

(c)  That  comparative  data  with  reference  to  school  expenditures  in  the 
various  counties  indicate  that  the  State  must  continue  to  render  liberal 
aid  if  there  is  to  be  anything  approaching  equality  of  educational 
opportunities  in  the  various  counties  of  the  State. 

(d)  That  Arizona  is  now  contributing  liberally  to  the  support  of  its  schools 
in  comparison  to  the  support  given  in  other  Western  states,  and  that 
the  principal  need  now  is  not  so  much  the  increase  of  school  revenues 
as  it  is  the  setting  up  of  the  form  of  school  organization  which  will 
bring  about  an  effective  expenditure  of  the  revenues  now  available. 
It  is  not  meant  by  this  statement  to  imply  that  the  present  amount 
of  school  revenues  should  not  be  increased.  It  is,  of  course  apparent 
that  these  must  increase  as  the  school  population  of  the  State  in- 
creases and  as  new  educational  responsibilities  are  assumed. 

114 


(e)  That  a  well  formulated  procedure  should  be  established  for  the  col- 
lection and  presentation  of  the  statistical  data  which  is  needed  in  the 
administration  of  public  schools,  and  that  we  commend  the  action  of 
the  State  Superintendent  of  Public  Instruction  in  the  establishment 
of  a  director  of  research  and  statistics  in  her  office,  and  recommend 
that  this  division  be  retained  with  enlarged  duties  and  responsibilities. 


115 


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